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TMI Blog2024 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax as demanded. In that circumstances, the demand for the period up to March, 2016, is not sustainable against the appellant. Further, as per the impugned order, the demand has been raised up to June, 2017, which is not included in the year 2016-2017. The said demand has been raised on the basis of Form 26AS. In this regard, the Works Contracts is perused - As per the Works Order, it is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show-cause notice dated 28.12.2020 by invoking extended period of limitation. 2. The facts of the case are that the appellant is engaged in providing contract service directly or sub-contract works like construction of roads and other civil contracts under Oil India Limited with Vendor Code No.402330. 2.1 The appellant was registered with the Service Tax Department and whereas the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was adjudicated. The demand of service tax was confirmed. The order was challenged by the ld.Commissioner (Appeals), who observed that the appellant has filed the documents, but he confirmed the demand against the appellant. 2.4 Against the said order, the appellant is before us. 3. Today, when the matter was called, the ld.Counsel for the appellant submits that it is a fact that the aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 5. Heard both the parties and considered the submissions. 6. We find that it is a fact on record that the audit was conducted for the period April, 2011 to March, 2016 and the report thereof is extracted herein below : As per the Audit report, the appellant has paid the service tax as demanded. In that circumstances, the demand for the period up to March, 2016, is not sustainable against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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