2015 (12) TMI 680

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..... in this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from the appellant-assessee needs to be set aside and we do so. However, for the demand within the period of limitation from the date of issuance of show-cause notice we hold that the appellant-asse .....

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..... cords. 3. The issue involved in this case is regarding the service tax liability on the activities of the appellant-assessee in marketing and distribution of recharge vouchers of BSNL. 3.1 Revenue is aggrieved by the impugned order which was passed by the first appellate authority in respect of the recharge vouchers holding that service tax liability does not arise. It is also the g .....

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..... t filed any appeal against the confirmation of demand in respect of the services rendered at Sl. (b), (c) and (d) herein above, hence the service tax liability against these three services as upheld by the first appellate authority are confirmed and the appellant-assessee is liable to pay the same along with interest. 4.1 As regards the service tax liability in respect of Sl. (a) herein above, .....

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..... , invocation of extended period in this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from the appellant-assessee needs to be set aside and we do so. However, for the demand within the period of limitation from the date of issuance of show-cause notice .....

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..... t during the relevant period, the issue was being agitated before various authorities. As these situations could have raised doubt of many as whether they are liable to pay the service tax. In the peculiar facts and circumstances of this case, the appellant has made out a case with justifiable reason that the penalties need not be imposed on them. By invoking the said provisions of Section 80 of t .....

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