2015 (2) TMI 1064

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....h. G. Jha, AR ORDER Per : Mr. H K Thakur; This appeal has been filed by the Appellant with respect to OIA No. AHM-SVTAX-000-APP-250 to 251-13-14 Dated 20-11-2013 under which Commissioner (Appeals) has upheld OIO, No. 06/ORS/STC-AHD/ADC (MRM)/12-13 Dated 14-08-2012 2. Shri. Rahul Patel (CA) appearing on behalf of the appellant argued that a demand of Rs. 6,18,946 was issue to the appell....

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....014(34) STR 458 (Tri.Del.)] 3. Sh. G. Jha (AR) appearing on behalf of the Revenue argued that extended period is applicable in the present case because appellant filed to give details that short payment made in a particular month was made good in the next month service tax payment. He strongly defended the orders passed by the lower authorities. 4. Heared both sides and perused the case reco....

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....eturns are filed by an appellant giving correct information then extended period cannot be invoked. In the present proceedings also prescribed ST-3 returns were filed by the appellant and it is not disputed that correct calculations of service tax were not shown and differential tax payable was apparent from the figures furnished by the appellant. Under the above factual matrix available on record....