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TMI Blog2024 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Siddharth Agarwal, both Advocates for the Appellant Shri S.S.Chattopadhyay, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed by invoking extended period of limitation. 2. The facts of the case are that the appellant is engaged in providing the services under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax under the category of Business Auxiliary Services. It is submitted that the transportation charges disclosed in the financial statement is essentially the payment towards hiring of vehicle for use in providing output services, which is not liable to pay service tax as shown as transportation charges. He submits that in the impugned order, it is recorded by the ld.Commissioner (Appeals) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2020 (33) GSTL 250 (Tri.- Hyderabad) wherein it was held that the demand on the extended period of limitation is not sustainable. He therefore prays that the impugned order is to be set aside. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both sides and considered the submissions. 6. We find that the appellant was required to pay service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if the appellant had paid the service tax under reverse charge mechanism, they would have been entitled to Cenvat credit of exactly the same amounts. Therefore, the revenue neutrality in this case is evident. It has been well settled at the hands of the Apex Court in the case of Jet Airways (supra) that extended period of limitation cannot be invoked in revenue neutral cases. Therefore, the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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