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TMI Blog2018 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant Shri M.V.S. Sridhar, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is filed by the Revenue against the Order-in-Appeal No.06/2009 (G) (ST), dated 06.05.2009. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are, it is noticed that show cause notice was issued for demanding differential Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands so raised along with interest and imposed a penalty. Aggrieved by the said order, an appeal was preferred before the first appellate authority. The first appellate authority after extending an opportunity of personal hearing came to a conclusion that the adjudicating authority was incorrect in holding that respondent (assessee) is liable to pay the Service Tax so confirmed. The first appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax returns in which the gross amount was shown is not matching with the income shown in the Service Tax returns, is itself indicative that the assessee had intentionally undervalued the services declared in the ST3 returns. Based upon such argument the appeal is preferred. 4. Learned Counsel appearing for the respondent submits that on the question of invoices there are no two separate s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of the amount of the taxable services rendered. It is the claim of the assessee before the first appellate authority that they have discharged the Service Tax liability on amounts received in a particular financial year. The first appellate authority has accepted the contention. The first appellate authority in the impugned order as on the question of limitation has recorded the following find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decisions relied cannot be invoked for the subsequent period. I find that the decisions relied by the appellants in this regard are more relevant to the facts of the case and the appellants case is squarely covered by the case law relied upon by the appellants as in Para 4(1) above." 7. In view of the facts that during the relevant period in question, tax liability has to be discharged on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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