TMI Blog2018 (10) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... corded hereinabove are tenable in law - the subject show cause notice dated 11.7.2014 which was issued in extended period of limitation is not sustainable - appeal allowed - decided in favor of appellant. - APPEAL No. ST/70660/2016-CU[DB] - ST/A/72141/2018-CU[DB] - Dated:- 25-7-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Anurag Mishra (Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 48,78,461/-. It was contended in the show cause notice that during the period from April, 2012 to June, 2012 appellant shown their service tax liability in their ST-3 returns as ₹ 25,60,133/-. Further, the said amount was deposited during the period from 03.08.2012 to 27.09.2012. The said amount was demanded through the said show cause notice. Further an amount of ₹ 21,81,838/- was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and that penal provisions were not attracted as appellant acted in bona fide manner. Commissioner (Appeals) dismissed their appeal. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. The learned counsel for the appellant has submitted that the demands of ₹ 21,81,838/- and ₹ 1,36,490/- have been raised and confirmed on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for the period from April, 2012 to June, 2012 had revealed service tax payable been ₹ 25,60,133/- and the said service tax was deposited during the period from 3.08.2012 to 27.09.2012 and that therefore, the said service tax was not short paid and, therefore, it could not have been demanded under Section 73 of Finance Act, 1994. He argued that the demand of ₹ 25,60,133/- is not sust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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