2018 (9) TMI 40

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..... and within the period of limitation or not? - Therefore, the matter needs examination at the end of the Adjudicating Authority. The learned Commissioner (Appeals) has observed that there is no willful intent of evade payment of service tax and the said order has not been challenged by the Revenue. In that circumstances, the extended period of limitation is not invokable as no mala fides are att .....

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..... are that the appellant is a recovery agent for ICICI Bank and for that service they were receiving certain charges on which Revenue sought initially to demand service tax under Business Auxiliary Services later on w.e.f. 01.05.2006, the Revenue wanted to recover the service tax under the category of Recovery Agent Services . Therefore, the show cause notice was issued by invoking the extended .....

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..... o calculate the amount recoverable from the appellant alongwith interest within the period of limitation. We further hold that the learned Commissioner (Appeals) has observed that there is no willful intent of evade payment of service tax and the said order has not been challenged by the Revenue. In that circumstances, the extended period of limitation is not invokable as no mala fides are attribu .....

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