9911796707
TMI Blog2012 (12) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. Nigam, Additional Commissioner (AR) for respondent [Order per : P. G. Chacko] In the stay application, the appellant seeks waiver and stay in respect of service tax of over ₹ 2.47 crores demanded for the period from 16.6.2005 to 31.3.2010 under the head 'Survey and Mapping Service' and the accompanying penalties. The appellant claims to have paid an amount of ₹ 1,77,69,730/- towa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Service' for any period prior to 16.6.2005, the date on which this levy was introduced for the first time. The appellant claims that a part of the payment is on the amounts received by them for services rendered prior to the said date. At this stage, the learned Superintendent (AR) submits that this plea was not raised before the original authority and is being raised for the first time before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thered from the appellant. In this scenario, according to the appellant, the extended period of limitation was not invokable. We have also heard the learned Superintendent (AR) who submits that the appellant filed Returns only for the period from April 2005 to September 2007 and that they filed Returns for the said period only in October 2007. These facts are not in dispute. 2. We have also consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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