2018 (5) TMI 1360

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.... Per : Ashok Jindal The appellant is in appeal against the impugned order demanding service tax and along with interest and imposing penalty. 2. The facts of the case are that appellant is providing business/services but was not registered with the Central Excise Department for payment of service Tax. During the period April, 2008 to December 2012, on introduction of the Voluntary Encourag....

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.... and demand of interest was raised, various penalties under the Finance Act were also imposed. Against the said order, the appellant is before me. 3. The Ld. Consultant for the appellant submits that, in this case it is admitted fact that show cause notice has been issued to the appellant by invoking extended period of limitation, in that circumstances, and there is no allegation against the ap....

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....of the case are not in dispute, appellant provided business/service during the period April, 2008 to December, 2012 and filed declaration and VCES Scheme 2013 on 19.2.2014. Thereafter, the show cause notice has been issued on 17.02.2015 by without invoking extended period of limitation and without alleging any suppression fraud or collusion on the part of the appellant. Admittedly, the show cause ....