TMI Blog2017 (12) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering the submissions of both the parties. Appeal allowed in part and part matter on remand. - ST/21220/2017-SM - 22808/2017 - Dated:- 2-11-2017 - Shri S.S Garg, Judicial Member Lakshmi Kumaran And Sridharan, Shri Neethu James, Adv - For the Appellant Shri P Murthy, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 24.04.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the order-in-original. 2. Briefly the facts of the case are that the appellant are engaged is the activities of providing consulting engineers services, erection, commissioning and installation services, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed the abatement of R D Cess payable, which resulted in short payment of service tax. 3. On these allegations, show cause notice was issued to the appellant and after following the due process, Asst. Commissioner confirmed the demand along with interest and penalty. Aggrieved by the said order, appellant had filed appeal before the Commissioner (A) questioning the demand of interest and imposition of penalty for short payment of service tax and R D Cess on the ground that Notification No.17/2004-ST dated 10.09.2004 is amended vide Notification No.47/2011-ST dated 19.09.2011 which should be considered as retrospective. Further, the appellant have submitted that they had paid the R D Cess before payment of consideration and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade payment of duty. She further submitted that it is a settled law that extended period of limitation cannot be revoked and penalty cannot be imposed in situations resulting in revenue neutrality. For this submission she relied upon the following decisions: Nirlon Ltd. Vs. Commissioner of Central Excise, Mumbai - 2015 (320) ELT 22 (SC); CCE, Jamshedpur Vs. Jamshedpur Beverages - 2007 (214) ELT 321 (SC); Commissioner of CCE, Bangalore Vs. BPL Sanyo Utilities Appliances - 2004 (177) ELT 722 (Tri.-Bang). 5.2 She also submitted that in the absence of positive act of suppression of facts, penalty under section 78 cannot be imposed. For this submission she relied upon the following decisions: CCE Vs. Jamshe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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