TMI Blog2014 (12) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of Section 80 of Finance Act, 1994 for not imposing any penalty. It clearly shows that the ingredients required for invoking extended period are not present in this case. Indeed in the entire adjudication order there is no word as to how the extended period is invocable. As such we find that the extended period is not invocable in this case - It is also seen that the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Shri Ranjan Khanna, DR JUDGEMENT PER: R.K. Singh The appellant filed appeal against Order-in-appeal No. 215/RDN/ST/JPR-II/2012 dated 27.12.2012 which partially upheld the Order-in-Original No. 888/ST/2009-10 dated 24.09.2010 passed by the Deputy Commissioner Central Excise Indore in as much as it upheld the demand of Service Tax of ₹ 61,847/- as against ₹ 69,360/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that their Transformer Repairing Contract with RSEB was a repair contract and so the service rendered there-under was not taxable under Finance Act, 1994. Thereafter, the appellant contended, they became eligible for small scale exemption under Notification 6/2005-ST with effect from 16.06.2005. Further the difference between the figures shown in the ledger and in the ST-3 returns occurred becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,51,324/- it paid ₹ 4,81,964/- only. So, I pass the following order after giving benefit of Notification No. 6/2005-ST dated 1.3.2005. Since interpretation of law is involved so I opt section 80 of Finance Act, 1994 and pass the order accordingly. 6. As may be observed, the adjudicating authority has clearly stated that there was interpretation of law involved and he extended the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be given by the adjudicating authority instead of brushing it aside on the ground that it was not possible to verify their claim. 8. In view of the forgoing we set aside the impugned order and remand the case to the original adjudicating authority to decide the same afresh after giving the appellants opportunity for being heard and taking into account their submissions but without inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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