2016 (11) TMI 515

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.... Shri. G.M Sharma, Sh. R.K. Sharma, AR- for the respondent Per Ashok Jindal: Pursuant to the show cause notice dated 18.04.2011, proceedings were imitated against the petitioner to recover service tax of Rs. 35,14,534/- besides the stipulated interest and penalty, for failure to file ST-3 returns and remit service tax for being the recipient of Scientific or Technical Consultancy service dur....

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....der was passed on 07.03.2012 by the Additional Commissioner of Central Excise, Chandigarh-ll. The adjudicating authority rejected the petitioner's claim that there was no justification for invoking the extended limitation period under the proviso to Section 73 (1) of the Finance Act, 1994, The petitioner did not contest the classification of the service received as Technical Consultancy Servic....

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....hus unwarranted. 5. Ld. Counsel would also contend that the entire exercise is revenue neutral since the Petitioner is entitled to avail cenvat credit of the whole of the service tax remittable by it under the reverse charge mechanism for being the recipient of Scientific and Technical Consultancy Service. 6. As the appellant is not contended the classification of the service nor its liabili....