2018 (8) TMI 244

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..... - Time limitation - Held that:- It is seen that the entire account of Service Tax has been paid along with applicable interest prior to Show Cause Notice - there is no justification for penalty - appeal allowed - decided in favor of appellant.
Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Ms Priyanka Goel, Advocate for the appellant Sh. Sanjay Jain, DR for th .....

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..... ord that the entire Service Tax amount demanded in the impugned order has already been deposited by the appellant along with applicable interest even before the issue of show cause notice. 2. Challenging the impugned order, the Ld. Advocate on behalf of the appellant submitted that the demand for Service Tax has been raised for the period even beyond 5 years which is beyond the time limit in term .....

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..... th sides and perusal of record we note that the appellant has undertaken construction activity during the period of dispute. After going through the record of the appellant, the Adjudicating Authority has confirmed the total demand of Service Tax amounting to ₹ 29,30,144/-. It is seen that the entire account of Service Tax has been paid along with applicable interest prior to Show Cause Noti .....

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