2018 (8) TMI 802

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..... ved is almost more than 12 years old, the prayer of appellant cannot be accepted - appeal dismissed - decided against appellant. - APPEAL No. ST/50061/2014-CU[DB] - ST/A/71334/2018-CU[DB] - Dated:- 3-7-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Vineet Kumar Singh for Appellant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent .....

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..... ability they have only agitated the penalty aspect of impugned order. As regards penalties are concerned, it is on record that Appellant had never reflected correct value of Services in ST-3 returns by doing so they suppressed the facts from the department, and it would not be out of place to mention here that Appellant has received the Service Tax amount from B.P.C.L. but has not deposit .....

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..... tter may be remanded for examination of the above fact. 4. Learned AR appearing for the Revenue has submitted that the appellant having not contested the said demand before the Original as well before the Appellate Authority is estopped from contesting the same before the Tribunal. He further submits that the amount involved is only around ₹ 38,000/- and the period is from 2006 to 2011 an .....

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