2019 (7) TMI 572

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....whether extended period of limitation has been rightly invoked for issuing the show cause notice and second issue is whether the Commissioner (Appeals) has allowed the cum-tax benefit. 2. The brief facts are that the appellant was engaged in providing services of a commission agent in promoting and marketing of services of Hotels, Resorts and Clubs offered and operated by M/s Pan Card Clubs Ltd....

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....8.08.2014 by the Settlement Commission, Additional Bench at Mumbai. 3. In the meantime, the Appellant suo-moto deposited the Service Tax on the receipts under Business Auxiliary Service towards provision of service for the period April 2012 to September 2014. Such tax was calculated at Rs. 10,67,703/- on cum-duty basis. However, the Appellant deposited a total amount of tax Rs. 10,89,672/- and ....

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....use notices. 4. Being aggrieved, the Appellant preferred an appeal before Commissioner (Appeals). The learned commissioner (Appeals), as observed in Para 8 of the impugned order, is pleased to allow cum-duty benefit and also recalculated the demand as per the table given year wise. However in the subsequent Para 9, the Commissioner (Appeals) lost sight and went on to confirm the amount demanded....

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....lans for payment of Service Tax which are produced before him, and have left out two challans for which credit was not given. Had the credit been given, the differential tax would have been less and would have been reduced to Nil on calculation of correct cum duty benefit. Accordingly he prays for appropriate relief. 6. The learned A.R. for the Revenue relied upon the impugned order. He further....