2018 (10) TMI 406

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....nt Through: None   The Revenue's appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 seeks to urge a question of law with respect to the correctness of the Tribunal's ("CESTAT") order to the effect that in the overall circumstances of the case, the impugned order, insofar as it held that the extended period of limitation invoked by the Rev....

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....1.07.2003 to pare down the quantification of demand; interest towards levy. The Commissioner was of the opinion that in the overall circumstances of the case, invocation of the extended period was proper and appropriate. In doing so, he was influenced in large measure, by the conditions of the agreement which the assessee entered into with its service recipients; that had adverted to levy of tax @....

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....t Bansal, learned counsel for the appellant points out that the assessee was aware of its liability and it appropriately factored it, when entering into contracts with its clients by cautioning that 5% service tax could be collected. It was submitted that the CESTAT's decision that no misrepresentation was resorted to in this case, was not correct. The CESTAT was influenced - as is apparent fro....