2014 (4) TMI 291

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....namalai , Advs. JUDGEMENT Per: Court: This Central Excise Appeal is basically directed against the order dated 20.10.2010 rendered by the Customs, Excise and Service Tax Appeallate Tribunal (for short 'Tribunal') South Zonal Bench, Bangalore, whereby the Tribunal set aside the order dated 19.09.2006 passed by the Commissioner of Service Tax, Bangalore, in Order-in-Original No.57/2006.....

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....which service tax had not been discharged, but had become payable under Section 68 of the Finance Act, 1994 (for short 'Act') as amended, should not be demanded under the provisions of Section 73(1)(a) of the Act, invoking the extended period of limitation, and why it should not be recovered under Section 73(2)(a) of the Act. The service tax, according to the appellants, was under the provisio....