2018 (12) TMI 948

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....Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Dharmendra Srivastava, C.A. for Appellants Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa As the issue involved in all the three appeals is identical, we proceed to decide all the appeals by a single order. 2. After hearing the appellant's duly represented by ....

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....er authorities confirmed the demand along with confirmation of interest and imposition of penalties. 5. Learned Advocate appearing for all the appellants fairly agrees that there have been suppression of the value of the services and as such the appellants are not aggrieved either with the confirmation of demand or with imposition of penalties. However, the only plea being raised by him is that....

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....ned A.R. appearing for revenue fairly agrees that demand is for the period from 2006-07 to 2010-11 whereas the show cause notice stands issued on 30.05.2012. As such the demand travels beyond the period of 5 years. 7. On going through the provisions of Section 73 of the Finance Act, 1994 we note that the same provides for raising of demand only up to 5 years, even if in case of any suppression ....