SARA SERVICES AND ENGINEERS PVT. LIMITED Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. 247/CE/MRT.I/2005 dated 06.12.2005.

(2.) HEARD both sides.

(3.) 1 Learned DR submits that the appellant has not filed the service tax returns and the demand relates to the period prior to 10.09.2004 and, during the relevant period, for invoking extended time limit there was no stipulations that there should be mis -declaration, suppression of facts, fraud, collusion.