COMMISSIONER, C. EXCISE AND CUS. Vs. HARSIDDHI MOTORS

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the impugned order of Original Adjudicating Authority confirming service tax against respondents on the point of limitation, Revenue has filed the present appeal. For better appreciation relevant Para of order of Commissioner (Appeals) is reproduced as under:

(2.) AS against the above, Revenue has contended that in the show cause notice issued to the respondents clearly mentioned that "it appears that the said M/s. Harsiddhi Motors were aware that they were liable to collect/pay the service tax of Rs. 4,15,312/ - mentioned here in above, but they have suppressed the facts regarding the services rendered by them as a Rent -a -Cab until these facts came to the notice, as explained in above, when the officers of the department visited the office of M/s. Harsiddhi Travels, Silvassa on 20.9.2003."