2015 (3) TMI 916

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....r. S. Ila, AR Order Per: B.S.V. MURTHY 1. The learned counsel submitted that the appeals are against a common order No. 10 & 11/2014 dated 15.04.2014 which considered the appeal filed against two orders-in-original which had been passed in respect of two show-cause notices issued to the appellants. The service tax demand was proposed in respect of Clearing and Forwarding Services and Busines....

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.... counsel submits that the very same issue as regards imposition of penalty and invocation of extended period had been considered by the Tribunal in the case of Dineshchandra R. Agarwal Infracon Pvt. Ltd. Vs. CCE, Ahmedabad [2010 (18) S.T.R. 39 (Tri.-Ahmd.) and Essar Steel Ltd. Vs. CCE, Surat-I [2009 (13) S.T.R. 579 (Tri.-Ahmd.)] and in both the cases the Tribunal took the view that extended period....