2020 (8) TMI 226

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dra Kumar Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar, After hearing both the sides duly represented by Shri Dushyant Kumar, learned Consultant on behalf of the appellant and Shri Gyanendra Kumar Tripathi, learned A.R., on behalf of the Revenue, I note that the appellant is Uttar Pradesh State Government undertaking and they were registered for payment of se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the knowledge of Revenue on 16.11.2012, extended period of limitation as on 31.12.2015 is not invocable by Revenue. Therefore, Revenue could demand service tax not paid for normal period as on 31.12.2015. Further, while computing service tax, Cum-duty benefit needs to be extended. I, therefore, remand the matter to Original Authority with directions to compute service tax payable by the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X