https://www.taxtmi.com/caselaws?id=364411 The Tribunal allowed the Revenue's appeal against an Order-in-Original concerning Service Tax demand and Cenvat Credit. The Revenue successfully argued that the normal time limit under Section 73(1) should consider the extended date for filing ST-3 Returns, leading to the inclusion of the disputed period in the confirmed demand. Consequently, the adjudicating authority was directed to recalculate the Service Tax demand, incorporating the relevant period and reassessing the interest and penalties imposed under Section 76. en-us Tue, 17 Jul 2018 00:00:00 +0530 Sun, 29 Jul 2018 12:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364411 The Tribunal allowed the Revenue's appeal against an Order-in-Original concerning Service Tax demand and Cenvat Credit. The Revenue successfully argued that the normal time limit under Section 73(1) should consider the extended date for filing ST-3 Returns, leading to the inclusion of the disputed period in the confirmed demand. Consequently, the adjudicating authority was directed to recalculate the Service Tax demand, incorporating the relevant period and reassessing the interest and penalties imposed under Section 76. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364411