2018 (12) TMI 250

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....i Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against impugned Order-in-Appeal No. 16/ST/Appeal/Audit/LKO/2018 dated31/01/2018 passed by Commissioner of Central Goods &Services Tax & Central Excise (Audit), Lucknow. 2. Brief facts of the case are that the appellants were providing air condition cars on hire to various....

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.... learned Counsel, we note that the matter has reached finality through a ruling by Hon'ble Uttarakhand High Court in the case of Commissioner of Central Excise Vs Sachin Malhotra reported at 2015 (37) STR 684 (Uttarakhand). We have noted that the learned Counsel has submitted that since the matter was under dispute and required interpretation, the extended period is not invocable in the present ca....

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....tax, as applicable. 4. We also note that learned A.R. for revenue has supported the impugned order. 5. On careful consideration of submissions from both the sides and on perusal of records, we find that in view of the Notification No.6/2014, for the period from 11.07.2014 the demand is sustainable. We find that in view of litigations going-on, on the issue, there is no element of suppression inv....