PODDAR ALLOYS PVT. LTD. Vs. C.C.E. MEERUT-I
LAWS(CE)-2015-1-43
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 08,2015

Appellant
VERSUS
Respondents

JUDGEMENT

Ashok Jindal, Member (J) - (1.)THE appellant is in appeal against the impugned order wherein service tax demand along with interest has been confirmed against the appellant and penalty under various provisions of Finance Act, 1994 was also imposed.
(2.)THE facts of the case are that during the course of audit of the balance sheets of M/s. Poddar Alloys Pvt. Ltd., it revealed that during the period 1999 -2000 a sum of Rs. 72,12,008/ - were received by them as the commission on the ground of supervision of fabrication and erection of supporting structures and equipment from the client namely M/s. Malvika Steels Ltd. and M/s. Usha Ispat Ltd. The revenue is of the view that as the appellant has received a commission on account of supervision of fabrication and erection of supporting structure and equipments the same is covered under the category of Management Consultancy Services as appellant is providing technical assistance to their clients. Therefore, a show cause notice dated 22.04.2005 was issued by invoking extended period of limitation. Matter was adjudicated. Demands proposed in the show cause notice were confirmed and penalties were also imposed. On appeal before the Ld. Commissioner (A), the adjudication order was affirmed. Aggrieved from the said order, the appellant is before us.
Shri Kamaljeet Singh Ld. Counsel for the appellant submits that the appellant is having a good case on limitation as show cause notice has been issued by invoking extended period of limitation whereas in the show cause notice no allegation of suppression, fraud, collusion, willful misstatement and suppression of fact has been alleged against the appellant.

(3.)ON merits he submits that the appellant was assigned only on work of supervision and appellant was not providing any given kind of assistant or advice to their client. Therefore, activity of supervision does not fall under the category of management consultancy services. Therefore, the impugned order is required to be set aside.
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