2018 (8) TMI 329

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....nt ORDER Per V. Padmanabhan : The present appeal is against the Order-in-Appeal No. 29/2011 dated 27.3.2012. 2. The appellant received the services of Transport of Goods by Road and on reverse charge basis was making payment of service tax. During the course of audit by the departmental officers, it was noticed by a comparison of ST-3 returns, with the particulars of freight from the f....

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....ciliation carried out by the departmental audit officers and no justification for invoking the extended time limit has been recorded. Consequently, he prayed that the entire service tax demand is hit by time bar. He further submitted that the penalty, if any, cannot be imposed on the full service tax demand, since the substantial part of the demand has already been paid prior to issue of Show Caus....