TMI Blog2018 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the respondent is made out. It is further held that the appellant have rightly paid Service Tax on receipt basis. The assessee is liable to pay the rent on immovable property for the normal period along with interest and invoking of the extended period is set aside - appeal allowed in part. - ST/20282/2017-SM - Final Order No. 20033 / 2018 - Dated:- 10-1-2018 - Shri S. S. Garg, Judicial Member Shri N. Anand, Advocate For the Appellant Shri Pakshirajan, Assistant Commissioner (AR) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 28.11.2016 filed by the assessee whereby the learned Commissioner (Appeals) has remanded the matter to the original a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010, February 2011 and March 2011, which has also been confirmed. Interest has also been demanded and penalties imposed on the appellant under Sections 77 and 78 of the Finance Act, 1994. Aggrieved by the original order, the assessee filed appeal before the Commissioner (Appeals) who allowed the appeal by way of remand. Hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the binding judicial precedent of the Tribunal and the High Court on the same issue. He further submitted that in the present appeal the appellant is questioning the confirmation of demand of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment during the period 01.06.2007 to 08.05.2010. Hence, the validating provision Section 77 of the Finance Act, 2010 is inapplicable to the appellant. f) Even after passing of the Finance Act, 2010 i.e on 08.05.2010 the Department did not chose to issue any show-cause notice and the show-cause notice came to be issued only on 18.10.12. Hence, the question of invoking the extended period of limitation does not arise both on facts and in law. 4.1. He further submitted that though the Parliament has made retrospective amendment to the statutory provision but the Department cannot issue show-cause notice including the extended period of limitation under provisions to Section 73(1) since there cannot be any question of any willful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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