2014 (4) TMI 488

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....: Shri. Bharat Raichandani, Adv. JUDGEMENT Per: Ashok Jindal The appellant is in appeal against the impugned order along with application for stay wherein the Commissioner(Appeals) allowed the benefit to the respondent on the issue of limitation. 2. The brief facts of the case are that the respondent are Banking company and paying service tax under Banking & Financial Service registere....

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....eved from the said order, revenue is before me. 3. Ld. AR submits that the ld. Commissioner (Appeals) has relied on the decision of Chemphar Drugs & Liniments 1989(40ELT 276(SC) and thereafter held that extended period of limitation is not invokable. The facts of the said case are different from the case in hand, therefore, the impugned order is to be set aside and matter remanded back to the C....

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.... service tax. In this case, the allegation against the respondent is that they have suppressed the material fact which was came to the knowledge of the department during the audit. After going through the facts of the case, I find that during the impugned period, service tax is required to be paid at the time of receipt of the remuneration towards the service provided. In service tax returns, ther....