TMI Blog2019 (11) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration on 08.10.2013, whereas investigation was started on February, 2014, as appellant started paying service tax of their own after obtaining registration - Extended period of limitation it is not invokable, moreover, appellant has paid service tax along with interest before issuance of the Show Cause Notice. In that circumstances, in terms of Section 73 (3) of the Act, no Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d late fees imposed under Rule 7C of the Service Tax Rules, 1994. 2. The facts of the case are that the appellant was providing various taxable services, namely, Renting of immovable property service , Accommodation Service , Restaurant Service etc., and did not obtain service tax registration. As all the services were taxable from July, 2012, on 08.10.2013 the appellant themselve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 78 of the Act was imposed. Further a fine of ₹ 1,40,000/- also imposed on the appellant under Rule 7C of Service Tax Rules, 1994. The said order was challenged by the appellant before the learned Commissioner (Appeal) who gave the benefit of threshold limit to the appellant and further reduce the demand of service tax but confirmed the penalty under Section 78 of the Finance Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On perusal of the records place before me I find that it is a fact on record that appellant availed service tax Registration on 08.10.2013, whereas investigation was started on February, 2014, as appellant started paying service tax of their own after obtaining registration. In that circumstances, I hold that extended period of limitation it is not invokable, moreover, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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