2015 (2) TMI 1064

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hakur; 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 appellant based on CERA objection on the basis of s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring 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 records. The issue anyway in the present proceedings is wheth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 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 appellant cannot be held to have suppressed any informat....