TMI Blog2019 (7) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice dated 22.10.2012, the subsequent show cause notice is held to be bad invoking the extended of limitation. Appeal allowed - decided in favor of appellant. - ST/88480/2018 - A/85876/2019 - Dated:- 10-5-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Stebin Mathew, Advocate for the Appellant Shri S.B. Mane, AC (AR) for the Respondent ORDER The issue in this appeal is whether extended period of limitation has been rightly invoked for issuing the show cause notice and second issue is whether the Commissioner (Appeals) has allowed the cum-tax benefit. 2. The brief facts are that the appellant was engaged in providing services of a commission agent in promoting and marketi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 04.04.2016 for the period April 2014 to Sept.2014. Both the show cause notices were disposed of by common Order-in-Original, dated 30.08.2016, wherein the proposed demand was confirmed without giving the cum duty benefit along with interest and penalty as follows: SCN Dated Duty Penalty u/S 77(2) Penalty u/S 76 Penalty u/S 78 21.01.2016 ₹ 4,09,346/- ₹ 10,000/- Not imposed ₹ 4,09,343/- 04.04.2016 ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced before him, and have left out two challans for which credit was not given. Had the credit been given, the differential tax would have been less and would have been reduced to Nil on calculation of correct cum duty benefit. Accordingly he prays for appropriate relief. 6. The learned A.R. for the Revenue relied upon the impugned order. He further draws attention to the audit report wherein it is alleged that the Appellant has not paid the Service Tax on the gross receipt but on the lesser amount. Further the audit pointed out that the Appellant did not accept the objection. 7. Having considered the rival contentions, I hold that the Appellant is entitled to cum duty benefit. Secondly, under the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
