9911796707
TMI Blog2020 (8) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation - Penalty - HELD THAT:- Since the matter had come to the knowledge of Revenue on 16.11.2012, extended period of limitation as on 31.12.2015 is not invocable by Revenue. Therefore, Revenue could demand service tax not paid for normal period as on 31.12.2015. Further, while computing service tax, Cum-duty benefit needs to be extended. Penalty - HELD THAT:- Since the extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed A.R., on behalf of the Revenue, I note that the appellant is Uttar Pradesh State Government undertaking and they were registered for payment of service tax. The records of the appellants were audited by the officers of Revenue on 16 17 November, 2012 and it was noticed by the said officers that appellant were receiving Security Services from M/s Prantiya Rakshak Dal, which is service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty benefit needs to be extended. I, therefore, remand the matter to Original Authority with directions to compute service tax payable by the appellant for normal period of limitation as on 31.12.2015, extending Cum-duty benefit. It is made clear that since the extended period of limitation is not available to Revenue, penalty under Section 78 shall not be eligible to be imposed. 3. With above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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