TMI Blog2017 (11) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... tation etc. to invoke extended period is not tenable. Even otherwise, the appellants did declare all the considerations received by them in their statutory returns filed with the Department - demand for extended period cannot be sustained - penalty set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.60541/2013 (DB) - ST/A/56957/2017-CU[DB] - Dated:- 29-9-2017 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant are liable to service tax on all the considerations received by them during the course of their consulting work. The appellant contested the same stating that they have discharged service tax on all their consulting work and wherever they have rendered services as a sub-consultant, they did not discharge service tax in terms of the departmental instructions contained in the Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand mainly on the limitation. The period of demand is from 1.4.2006 to 30.09.2011 and the demand was issue on 28.05.2012. Ld. Counsel submitted that substantial part of the demand is hit by limitation. He drew our attention to the findings recorded by the Original Authority while fixing penalty under Section 78. Admittedly, the true and complete details of transactions are available in the sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded that the appellants did not disclose all the considerations before the Department. We have perused the copy of ST-3 returns, filed along with the appeal. The appellants have indicated the considerations received under the category of taxable service as well as exempted service. We note that the appellant were engaged in providing consulting engineer service and claimed sub-consultancy work as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al period, which is not being contested. Accordingly, the impugned order is set aside to the extent that it confirms service tax liability for the extended period. The penalty also is, accordingly, set aside. The service tax liability for the normal period stands confirmed. The appeal is disposed of in the above terms. (Dictated and pronounced in the open Court). - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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