2015 (12) TMI 1449

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled by the Revenue against the Order-in-Appeal No. SR/400/NGP / 2010 dated 02.11.2010 which has set aside the demand confirmed by the adjudicating authority. 2. None appeared on behalf of the respondent-assessee. Since the issue involved lies in a narrow compass, we take up the appeal for disposal even in the absence of any representation from the respondent-assessee. 3. After hearing learned D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case of Prakash R. Jaiswal (supra) on the issue of service tax liability on discharge coupons we recorded as under and held against the assessee therein holding that the service tax liability arises:- "4.1 As regards the service tax liability in respect of Sl. (a) herein above, we find that the issue is regarding the service tax on BSNL recharge coupons which is settled in favour of revenue by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from the appellant-assessee needs to be set aside and we do so. However, for the demand within the period of limitation from the date of issuance of show-cause notice we hold that the appellant-assessee is liable to pay the service tax liability along with interest. To that extent w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X