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2015 (7) TMI 676 - CESTAT ALLAHABAD

2015 (7) TMI 676 - CESTAT ALLAHABAD - TMI - Busines Auxiliary Service - Invocation of extended period of limitation - Held that:- On chargeability of service tax appellant is not agitating the issue on merits w.e.f. 01/5/2006. For the period before 01/5/2006 it is the case of the appellant that the word any person was mentioned in the definition of Busines Auxiliary Service under Section 65 (105) (zzb) only w.e.f. 01/5/2006. On verification of the case records we find it so and hold that individ .....

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th interest, as extended period has to be held as applicable for the period 01/5/2006 onwards - Decided partly in favour of assessee. - Service Tax Appeal No. 1170 of 2010 - Final Order No. 52213/2015 - Dated:- 10-7-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. H.K. Thakur, Technical Memberm,JJ. For the Appellant : Shri Anurag Kapur (Advocate) For the Respondent : Shri B.B. Sharma, A.R. ORDER Per. H.K. Thakur :- This appeal has been filed by the appellant against OIA No. 264/ .....

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d 21/8/2003 also no service tax was required to be recovered from individuals. For the period from 01/5/06 appellant fairly agreed that service tax was required to be paid and that the same is not being agitated on merits. However, he argued that provisions regarding applicability of extended period and penalties are not attracted for the demand from 01/5/2006 onwards. 3. Shri B.B. Sharma (AR) appearing on behalf of the Revenue argued that there was no confusion in the taxing provisions under Se .....

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