2016 (10) TMI 795

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....DER Per Mr. Anil Choudhary. The revenue is in appeal against the appellate order passed by Commissioner (Appeals) by which the penalty levied under Sections 70, 77 and 78 of the Act having been set aside. 2. The brief facts are that the respondent-assessee is a hospital/nursing home and providing health and medical services. Service tax was levied on health services w.e.f. 1/7/2010 under Sectio....

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....he respondent assessee invoking the extended period of limitation. Upon having heard the parties, I find that there is no element of suppression and or contumacious conduct on the part of the appellant. Rather it is evident from the record that upon information been received by the revenue from the insurance company of having paid consideration for health services to the respondent hospital and on....