2018 (5) TMI 311

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..... held. Time limitation - penalty - Held that: - the appellant is not registered with the department, accordingly, the authority below has rightly invoked extended period of limitation and imposed penalty while confirming the demand of service tax. Appeal dismissed - decided against appellant. - ST/34/2009-DB - A/10275/2018 - Dated:- 5-2-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. RAJ .....

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..... the Revenue submits that the issue is covered by the judgment of this Tribunal in the case of Masicon Financial Services Pvt. Ltd. Vs CCE Meerut-I 2014 (36) STR 630 (Tri. Del.). 4. We find that issue on merit is covered by the Tribunal in the Masicon Financial Services Pvt. Ltd. (supra). We also find that in the present case, the appellant is not registered with the department unlike the c .....

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