2017 (6) TMI 861

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....dicating Authority confirmed the demand of Service Tax under Section 73 (1) read with Section 68 of the Finance Act, 1994 and as they have already paid the said amount, and appropriated accordingly, it is ordered for recovery of interest under Section 75 of the Finance Act, 1994, and imposed penalty under Section 76 of the Finance Act, 1994. By the impugned order, the Commissioner (Appeals) upheld the Adjudication order. 3. The appellant has already deposited the entire amount of tax. The Hon'ble Supreme Court in the case of Laghu Udyog Bharti - 1999 (112) E.L.T 365 (S.C.) struck down the provisions of payment of Service tax on GTO Under Reverse Charge Mechanism declaring the provisions as ultra-vires. By introduction of clause 113 of the ....

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....essment under Section 71, the value of taxable service for that quarter has escaped assessment or has been under assessed, or any sum has erroneously been refunded, or (b) notwithstanding that there has been no omission or failure as mentioned in Clause [a] on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be Deputy Commissioner of Central Excise has, in consequence of information in his possession, reason to believe that the value of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed, or any sum has erroneously been refunded, he may, in cases falling under Clause (a), at any time within five years, and in cases falling under Clause (b), at ....