9911796707
TMI Blog2022 (7) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... tation - HELD THAT:- The demand of tax of Rs. 70,140/- have been wrongly raised as the premises are residential premises and being used for residence of the director. So far the other two demands are concerned, it is held that the situation is wholly revenue neutral and accordingly, invocation of extended period of limitation is not available to the Revenue in the facts and circumstances. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RCM on GTA service. 3. The period in dispute is April 2015 to June 2017. The appellant is registered with the service tax department and deposits service tax regularly, maintained proper books of accounts and also filed their periodical returns. Pursuant to audit, show cause notice dated 11/07/2019 was issued, invoking the extended period of limitation. 4. So far the demand of Rs. 70,140/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 29,209/- is concerned, the learned Counsel state that the said service tax was not paid due to over site, as there are several transactions and when the appellant has been regularly paying service tax and such receipts are properly declared in the books of accounts which have been subjected to audit, both by the tax auditor and statutory auditor under the provisions of various tax laws. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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