2018 (1) TMI 964

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Abhinav Kalra (CA) - for Appellant(s) Shri Sumanta S. Chattopadhyay (Suptd.) AR - for Respondent(s) ORDER Per: Anil Choudhary The issue in these appeals being common, these are taken up together for disposal. 2. As the facts are similar, for the sake of convenience, we are referring to the facts in the appeal of Sunil Sharma. The brief facts are that in response to letter issued b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Service' as defined under Section 65 (50b) of the Finance Act, 1994 and taxable under Section 65 (105) (zzp). As per, Form 16A submitted by the Zonal Pay & Accounts Officer (Food), Meerut Zone, Meerut. The appellants are found liable as follows: - SI. No. Party Name Period involved in dispute Show Cause Notice (date) Service Tax Rate Total Service Tax (in Rs.) 1. Anil Shar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... urges that the show cause is bad and not maintainable as extended period of limitation is not invocable. The only allegation in the show cause notices is that Revenue received information from the Principal 'Food Corporation of India' through its Zonal Pay & Accounts Officer that the appellants have done some transporting work. There is no allegation on averment as regards issue of 'consignment n....