TMI Blog2009 (1) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... no suppression of facts with intent to evade tax - appellant paid tax at the rate of 8% and filed return - demand of tax for the normal period of limitation is upheld - demand of tax for the extended period of limitation and penalties are set aside - 169-170 of 2007 - ST/17-18/2009-ST - Dated:- 7-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P. K. Das, Member (Judicial) Shri Gulsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential amount of tax at the rate of 2.2% for the service rendered after 10.9.04. The adjudicating authority confirmed the demand of tax and imposed penalties. The Commissioner (Appeals) upheld the adjudication order. 3. Learned Advocate submits that the appellants collected the amount before 10.9.04 and paid the tax thereon accordingly at the rate prevailed at the relevant time. So, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No.ST/316/08 24.10.08. 5. After hearing both sides and on perusal of the record, we find that the learned Advocate relied upon the decision of the Commissioner (Appeals) in the case of Krishna Coaching Institute which was overruled by the Tribunal in final order No.ST/316/08 dated 24.20.08. It is decided by the Tribunal that the payment of tax is related to the period rendering s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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