2017 (10) TMI 442

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....te for the appellant Shri M K Sarangi, Jt Commissioner (AR) for the respondent ORDER Per: C J Mathew The appellant, M/s Time Management Services was subject to demand of tax of Rs. 24,94,535/- along with interest thereon and penalties under section 78, 70 and 77 of Finance Act, 1994. Vide impugned order-in-appeal no.GOA/CEX/GSK/04/2012 dated 11^th January 2013, Commissioner of Central ....

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....ed believe that the tax was not liable to be paid. The appellant also claims that the tax liability of Rs. 19,20,361/- had since been discharged. Appellant seeks setting aside of the demand on the ground that the extended period is not invokable when interpretation of the taxable service is involved and when they were pardonably ignorant of the liability to pay tax. 4. We have heard the Learned....