COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH Vs. DOEACC CENTRE

JUDGEMENT

(1.) The present appeal under Section 35G of the Central Excise Act, 1994 (for short 'the Act') arises out of an order passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi on 18.01.2012 (for short 'the Tribunal') (Annexure A-2). The Revenue has claimed the following substantial questions of law:

(2.) We have heard learned counsel for the appellant and find that in fact no substantial question of law arises for consideration.

(3.) The assessee was engaged in providing services like data processing, consultancy service etc. for Electricity Board for the period from 01.07.2003 to 31.03.2006. A show cause notice was issued on 06.08.2007 that the assessee is engaged in providing various services without obtaining registration from the Excise Department and without payment of service tax. But before the said show cause notice was received by the assessee, the assessee deposited the requisite amount of service tax.