2018 (7) TMI 1719

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....bhan 1. The present appeal has been filed by Revenue against the Order-in-Original No DLI-SVTAX-001-COM-037-16-17 dated 02/01/2017. 2. The brief facts of the case are that the respondent, M/s ITDC is registered for providing various services. During the course of audit of the books of the Respondent, covering the period 2008-09 to 2011-12, it was noticed that the respondent has failed to pay....

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.... upheld demand was for the normal time limit of 18 months which covers the period from October, 2011 till March, 2012. Challenging the above order Revenue has filed the present appeal. 3. Heard Shri H.C. Saini Ld. DR on behalf of the Revenue. None has appeared on behalf of the Respondent. It is also seen from the case proceedings that the respondent has never appeared in any of the earlier hear....

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....or filing the ST-3 Returns repeatedly. It was initially extended up to 26/01/2011; then further extended to 6/01/2012 vide CBEC order number 3/11 (ST dated 29/12/2011). He submitted that the relevant date for the purpose of the present show cause notice dated 31/05/2013 is to be considered as 06/01/2012 and not 25/11/2011. Accordingly, he submitted that the demand for the half year April to Septem....