2019 (9) TMI 1393

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..... Service Tax
HON'BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri P.C. Patnaik, Advocate for the Appellant Shri Anupam Kumar Tiwari, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides duly represented by Shri P.C. Patnaik learned advocate appearing for the appellant and Shri Anupam Kumar T .....

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..... basis. Appellant accepted their liability and deposited the said service tax alongwith interest. 4. In the above background proceedings were initiated against them by way of issuance of a show cause notice dated 26/10/2016 proposing confirmation of above service tax alongwith imposition of penalties. The notice resulted in passing of an order by the Original Adjudicating Authority and upheld by .....

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..... ordinary course of business in which case no mala fide can be attributed to them. They further contended that as per the decision of the Hon'ble Allahabad High Court in the case of Commissioner of Central Excise & Service Tax vs. Triveni Engineering & Industries Ltd. 2015 (317) E.L.T. 408 (All.) issuance of the show cause notice after the normal period of limitation from the date of the audit has .....

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