2012 (4) TMI 231

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..... Commission Agent. Show cause notice was issued proposing to demand service tax for the period from 01.7.2003 to 31.03.2005. In the impugned order, submission that service tax was not liable prior to 09.7.2004 has been accepted and service tax demand has been confirmed for the period from 09.7.2004 to 31.03.2005. 2. Learned counsel submits that appellant has already paid the amount of service tax .....

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..... led during the relevant period and therefore, extended period could not have been invoked. On going through the records, I find that ST-3 return for the period Oct 2004 to March 2005 has been filed and there is no ST-3 return copy available on record for the period prior to Oct 2004. In view of the fact that appellant paid service tax for the period Oct 2004 to March 2005, prima-facie appellant se .....

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