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2010 (11) TMI 410 - CESTAT, MUMBAIDemand along with interest and penalty - Appellants have paid the service tax along with interest on 22nd March 2004 and the show cause notice for invoking the extended period has been issued on 4-10-2006 which is beyond the extended period of statutory period of one year - Appellants submitted that the show cause notice is barred by limitation - Appellant has took this ground before the Commissioner (Appeals) also but the Commissioner (Appeals) has not considered the contention of the appellant - The matter needs examination at the end of Commissioner (Appeals) to decide whether the show cause notice is barred by limitation or not - Hence, after setting aside the impugned order the matter is sent back to the Commissioner (Appeals) first to decide the limitation issue if the appellant succeeds on limitation issue - If the appellant failed to succeed on limitation, then he will the all merit of the case - Thus, the impugned order is set aside and the appeal is allowed by way of remand.
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