9911796707
TMI Blog2018 (8) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ession. The tax demand has been raised only as a result of the discrepancy noticed at the time of audit - the invocation of extended time limit is without any justification - appeal allowed - decided in favor of appellant. - Appeal No. ST/916/2012-SM - A/52615/2018-SM[BR] - Dated:- 25-7-2018 - Mr. V. Padmanabhan, Member (Technical) Shri Vivek Pawar, Advocate - for the appellant Shri K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priated the amount already paid by them. Penalty under Section 78 was also ordered to be paid in the impugned order. 3. Challenging the impugned order, Shri Vivek Pawar, ld. CA submitted that the demand raised in the Show Cause Notice confirmed by the authorities below is not justified since the allegations of suppression made against the appellant was without justification. The service tax dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of departmental audit. The discrepancy between the ST-3 returns and the freight ledger for the disputed period resulted in the demand for service tax. Out of the total demand of ₹ 1,76,470/- raised in the Show Cause Notice, the appellant has paid ₹ 1,70,570/- and paid the same. 7. The Show Cause Notice has been issued by invoking the extended period of time limit under provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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