2018 (9) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e' and liable for service tax w.e.f. 01.04.2000. However the assessees were not discharging the service tax hence, the SCNs were issued and the same were adjudicated by which the service tax demand was confirmed invoking the extended period and penalties were also imposed. The assessees being aggrieved by the orders in original filed appeal before Commissioner (Appeals) who upheld the demand and penalty however the demand of interest for the period before 01.07.2001 was set aside. Therefore, the assessees filed appeal against the demand of service tax and imposition of penalty. The Revenue also filed appeals seeking order for demand of interest which was set aside by the Commissioner (A). 2. Sh. V. Kansara, Ld. Counsel appeared on behalf o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts. * CCE Meerut-I vs RS Travels 2015 (38) STR 3 (Uttarakhand) * Rahul Travels vs CCE Nagpur/Pune-III 2017(47)STR332(Tri Mum) * Mahesh Kumar Sharma vs CCE Raipur 2017(49)STR239(Tri. Del) * CCE vs Muniruddin 2013 (31) STR 136 (All.) * Shree Gayatri Tourist Bus Service v. CCE Vadodara 2013(29)STR 499 (Tri. Ahmd) * British Airways vs CCE Delhi 2014 (36) STR 598 (Tri. Del) * Ruchi Infotech vs CCE Indore 2015 (37) STR 131 (Tri. Del) 3. Sh. K, Kinariwala Ld. Deputy Commissioner (AR) appeared on behalf of the Revenue in the matter of assessee's appeals and submits that there is no dispute about the taxability of the service as appellant from March 2002 started paying service tax on their own. As regard limitation, he submits that t....