2017 (3) TMI 377

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..... ORDER The above appeal is filed against the order passed by the Commissioner (Appeals) who upheld the confirmation of service tax, interest and also the penalty imposed. 2.  The appellants are engaged in providing various services and are registered with the service tax department. They were issued a Show Cause Notice inter alia alleging that for the period July, 2008 to December, 2008, the .....

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..... he order impugned herein, the Commissioner (Appeals) upheld the same. Hence this appeal. 4.  On behalf of the appellant, the Ld. Counsel Shri. P. Rosi Reddy, submitted that the appellant had inadvertently paid excess service tax and adjusted the same towards discharging their liability under other taxable services for the period October, 2008 to July, 2009. The appellant had intimated the fa .....

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..... l appearing for appellant, is that the demand is time barred. The appellant has informed regarding the adjustment made by them vide letter dated 30.06.2009. But the Show Cause Notice is issued on 31.01.2012 after a delay of more than 2 years. On perusal of records, I find that the appellant has given the details of the adjustments made by them. The letter dated 30.06.2009 reveals that the appellan .....

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