2014 (7) TMI 494

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....evenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has set aside the demand confirmed against the respondent by invoking extended period of limitation and consequently the penalties imposed under Section 76, 77 and 78 are dropped. 2. Brief facts of the case are that during the period 2006-07 and 2008-09 the respondent was providing photography services. On a....

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....alties were also proposed under the Finance Act, 1994. The adjudicating authority confirmed the demand along with interest and the various penalties. On appeal, the learned Commissioner (Appeals) dropped the demand which has been confirmed by invoking the extended period of limitation and also dropped the penalties imposed on the respondent. Aggrieved by the said order, the Revenue is before me. ....

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....ll the records of collection of service tax and the same have been reflected in their balance sheet also. The learned Commissioner (Appeals) has rightly recorded that if there was any intention to suppress the facts of collection of service tax, in that situation, they have not shown the details of service tax collected in their Books of Accounts hence, suppression of facts is not tenable. The lea....