2020 (8) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ultant) for Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar, After hearing both the sides duly represented by Shri Dushyant Kumar, learned Consultant on behalf of the appellant and Shri Gyanendra Kumar Tripathi, learned A.R., on behalf of the Revenue, I note that the appellant is Uttar Pradesh State Government undertaking ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd, I note that, since the matter had come to the knowledge of Revenue on 16.11.2012, extended period of limitation as on 31.12.2015 is not invocable by Revenue. Therefore, Revenue could demand service tax not paid for normal period as on 31.12.2015. Further, while computing service tax, Cum-duty benefit needs to be extended. I, therefore, remand the matter to Original Authority with directions to....