2018 (10) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri. S.S. Gupta, CA for respondent ORDER Per: S.K. Mohanty 1. Revenue is in appeal against the impugned order dated 01/04/2014 passed by the Commissioner of Central Excise & Service Tax (Appeals), Mumbai, wherein service tax demand confirmed in the adjudication order was set aside, holding that extended period of limitation cannot be invoked for confirmation of the adjudged demand. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the said adjudication order also imposed penalties on the respondent. On appeal, the learned Commissioner (Appeals) vide impugned order has set aside the demand confirmed in the adjudication order, except to the extent of demand on commercial training and coaching service provided by the respondent for the period from October 2009 to June 2010. While setting aside part of the adjudication order, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al period of limitation. To support his stand that in case of retrospective amendment, extended period of limitation cannot be invoked, the learned Consultant has relied on the judgement of Hon'ble Supreme Court in the case of JK Spinning & Weaving Mills Ltd. - 1987 (32) ELT 234 (SC) and the judgement of Hon'ble Bombay High Court in the case of Bajaj Auto Ltd. - 2003 (151) ELT 23 (Bom). The learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on was amended by Finance Act,2010 with retrospective effect from 01/07/2003. Similarly, in case of renting of immovable property, the same was retrospectively amended from 01/06/2007. With regard to mandap keeper service, the explanation to the effect that social function "includes marriages" was appended to the definition clause with effect from 01/06/2007. In view of amendment made subsequently....