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2018 (5) TMI 785
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....H.C. Saini, D.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 16.10.2017 passed by the Commissioner (Appeals), GST, Customs and Central Excise, Bhopal. 2. Brief facts of the case are that the appellant is engaged in providing various taxable services, namely, supply of tangible goods, works contract, maintenance & repair and construction service. For the peri....
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....r the show cause notice was issued on 12.02.2016, the same is clearly barred by limitation of time. To support the stand that for recovery of the interest amount, the provisions of Section 73 of the Act should apply, the ld. Advocate has relied on the judgment of Hon'ble Delhi High Court in the case of Hindustan Insecticides Ltd. vs. Commissioner of Central Excise - 2013 (297) E.L.T. 332 (Del.) an....
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.... proviso to Section 73 of the Act, the Service Tax or the interest demand should be confined only to the normal period of one year. In this case, since the show cause notice was issued beyond one year from the date of payment of the short fall service tax amount, the same in my considered view, is barred by limitation of time. Thus, the interest demand cannot sustain on the ground of limitation. F....