2018 (12) TMI 727

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....r the Revenue ORDER Per Shri P. K. Choudhary : This is an appeal filed by the Appellant against the Order-in- Appeal No.189/ST-I/KOL/2017 dated 17.08.2017 passed by Commr. of CGST & Central Excise (Appeals-I), Kolkata. 2. Briefly stated the facts of the case are that the appellant is a provider of "Forwarding Contract Service" and Maintenance or Repair Service". A show-cause notice dat....

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.... disclosed in the ST-3 Returns and proper records as required were being maintained by the appellant and therefore, there cannot be any allegation of suppression against the appellant and the extended period of limitation of five years is not invokable. The ld.C.A.for the appellant also submits that the demand is barred by limitation. 4. The ld.A.R. for the Revenue, reiterated the findings of t....

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....2A) For the purpose of this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque." The above Rule specifies that the date of payment in case of service tax shall be the d....

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....ppellants were subsequently encashed by the Revenue and no cheque was dishonoured and accordingly the date of presentation of the cheque has to be taken as the relevant date for the purpose of taking credit. Precisely this was the view taken by the Tribunal in the cases referred to above. Further more, the Commissioner himself has given a categorical finding that there was no intention to evade pa....