2015 (10) TMI 1997

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....cal Member For the Petitioner : Ms. Swarna, Advocate For the Respondent : Shri Ajay Saxena, Commissioner(AR) ORDER Per : ARCHANA WADHWA After hearing both sides duly represented by Ms. Swarna, Advocate for the appellant and Shri Ajay Saxena, Commissioner(AR) for the Revenue, we find that the appellant, who was registered with the Department of Service Tax under the category of works....

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....m of service tax filed by the assessee after the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation. The contention of the learned advocate is that inasmuch as payment of service tax was a mistake, the period of limitation would not apply in such cases. On the other hand, the Revenues contention is that the Tribunal, being a creation o....