9911796707
TMI Blog2024 (8) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 only. In addition, learned Counsel for the appellant submits that as the appellant has rendered only one service, abatement @60% in terms of Rule (2C) of the Service Tax (Determination of Value) Rules, 2006 should be allowed to them. The argument of learned AR that the appellant has not obtained registration and not filed returns should not come in the way of the benefit i.e. legally due to the appellant. On going through the facts and circumstances of the case, this Bench finds that there are no reasons to disbelieve the learned Counsel for the appellant. This Bench appreciates the fairness of the learned Counsel in accepting the liability even when extended period cannot be invoked. This Bench finds its appropriate to confirm the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 partially allowed the appeal by confirming the demand of service tax of Rs.2,27,771/- for the year 2012-13, while dropping the demand in respect of subsequent period for the reason that there was no income for the said service earned by the appellant during that period. 3. Sh. Joy Kumar, learned Counsel for the appellant submits that the period involved is 2012-13 and 2017-18 whereas the show cause notice was issued on 06.09.2018; the show cause notice has been issued on the third party data and therefore, extended period is not invokable. He also submits that in terms of Rule (2C) of the Service Tax (Determination of Value) Rules, 2006, 60% abatement is to be allowed in respect of Outdoor Catering Service. He submits that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Rule (2C) of the Service Tax (Determination of Value) Rules, 2006 should be allowed to them. The argument of learned AR that the appellant has not obtained registration and not filed returns should not come in the way of the benefit i.e. legally due to the appellant. 7. On going through the facts and circumstances of the case, this Bench finds that there are no reasons to disbelieve the learned Counsel for the appellant. This Bench appreciates the fairness of the learned Counsel in accepting the liability even when extended period cannot be invoked. This Bench finds its appropriate to confirm the duty for the period 01.10.2012 to 31.03.2013 along with interest. This Bench is of the considered opinion that no penalty is imposable on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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