TMI Blog2008 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... emand for the extended period of limitation does not arise. The revenue has not challenged the finding of the Deputy Commissioner with regard to fraud, collusion, etc., which was not committed by the assessee with intent to evade payment of service tax. In these circumstances, there is no erroneous finding in the order of the lower authority holding that the extended period of limitation is not at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee challenged the demand before the Commissioner (Appeals) and against setting aside the penalty under sections 76 and 77 of the Act. The lower appellate authority set aside the service tax demand on the ground of limitation; hence this appeal by the revenue against the setting aside of the demand of service tax as well as penalty under section 76 of the Finance Act against non-imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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