2018 (9) TMI 1513

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....mentioned being called on for hearing before this Court on the 12^th day of February, 2018, UPON perusing the record and hearing counsel for the appellant herein, THIS COURT DOTH PASS the following ORDER : "1. Delay condoned. 2. Learned counsel prays for and is permitted to move the learned Tribunal for reconsideration of the impugned order insofar as the issue with regard to invocation of the extended period of limitation is concerned. 3. The appeal is disposed of in the above terms." 2. The facts in brief as relevant for the purpose are that the appellants have been registered for providing services as of Air Travel Agent, Tour travel agent service and business auxiliary service. During an intelligence gathered it was observed....

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....expressed upon the show cause notice wherein the cooperation on the part of the appellant to have appeared as and when called by the department is recorded. He otherwise is registered as tour operator Seen from any of these angles, the allegation of the department that there is apparent suppression of facts on the part of the appellant is not sustainable. The department, therefore, was not entitled to invoke the extended period of limitation. It is also submitted, in addition, that these otherwise was a prevalent confusion about these services, which got clarified only vide the clarification Circular dated 29th February, 2016. Finally, while relying upon the case law as the appellant has prayed for the demand of service tax, raised upon the....