2018 (4) TMI 969

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..... culation of limitation. The learned Commissioner (Appeals) have set aside the Order-in-Original both on the ground of limitation and also finding the same to be non-speaking and cryptic. Appeal dismissed - decided against Revenue.
Mr. Anil Choudhary, Member (Judicial) Shri Gyanendra Kumar Tripathi AC/AR for Appellant Absent on call for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the Commissioner (Appeals) have rightly held that the show cause notice was bad for invoking of extended period of limitation. 2. The brief facts are that the respondent-assessee is registered with the Service Tax Department for providing various services like manpower recruitment or supply agency, construction service - CICS, .....

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..... rrect data as per the ST-3 returns but the Adjudicating Authority failed to consider them and summarily confirmed the SCN. Their activities also included sale of Gobar - Khad. Further the Adjudicating Authority had failed to appreciate that during the period in question service tax payable was on receipt basis and not on bill raised basis. Whereas their income and expenditure account reveals that the same was maintained on billing basis and/or mercantile basis. Further during repeated EA audits regularly no error was pointed out. Thus classifying of the activities of the respondent-assessee in different class of services is totally baseless and erroneous and hence not sustainable in law. Further the Adjudicating Authority erred to appreciat .....

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..... me to use the word from and for the purpose of including the last in the series of days or any other period of time, to use the word to. This section applies to all Central Acts made after 3 January, 1868 and to of regulations made after the 14th day of January, 1887. I find that this ground is not tenable as there are provisions in the Finance Act for the purpose of calculation of limitation. I also find that the learned Commissioner (Appeals) have found that certain material facts placed for consideration have not been considered by the Adjudicating Authority and the demand have been confirmed arbitrarily. The appellant had stated that they are paying service tax on receipt basis whereas the financial records are maintained on mercantile .....

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