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2013 (12) TMI 1381

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..... the amount of Service Tax paid by them. At this juncture, we find that the Service Tax liability within the period of one year from the date of issue of show cause notice would be leviable on the appellant. The show cause notice was issued on 08.09.2009. It is the claim of the ld. Counsel that the appellant is facing financial hardships, though not substantiated by any document on record - Partia .....

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..... actor. It is his submission the entire liability which has been worked out is hit by limitation as they have been regularly filing the returns with the lower authorities, indicating therein the services rendered by them and discharge of Service Tax liability. 3. Ld. Additional Commissioner (A.R.), on the other hand, would submit that the appellant has not been filing the returns regularly and fo .....

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..... amount of Service Tax paid by them. At this juncture, we find that the Service Tax liability within the period of one year from the date of issue of show cause notice would be leviable on the appellant. The show cause notice was issued on 08.09.2009. It is the claim of the ld. Counsel that the appellant is facing financial hardships, though not substantiated by any document on record. Keeping in m .....

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