2018 (9) TMI 1506

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..... re, the extended period was not invocable - entire demand was beyond the normal period of limitation and is set aside - appeal allowed - decided in favor of appellant. - APPEAL No.ST/51193/2015-CU[DB] - ST/A/71946/2018-CU[DB] - Dated:- 10-8-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms Stuti Saggi, Proxy Counsel for Appellant Shri Paw .....

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..... ppeared to revenue that against the said remittance the appellant received Legal Consultancy Service and therefore, by invoking extended period a demand of Service Tax of ₹ 33,871/- was raised through a show cause notice dated 07.09.2011. The demand was confirmed with equal penalty. The appeal against the same was rejected, therefore, the appellant is before this Tribunal. 3. Heard the .....

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