2022 (7) TMI 875

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....entative, for the Respondent. ORDER The issue in this appeal, the show cause notice dated 7-1-2020 relating to the demand of service tax for the period April, 2016 to December, 2016, whether the same is hit by limitation. 2. The brief facts are that the appellant was registered under Service Tax and also engaged in the manufacture of S.S. Utensils which are dutiable under the Central Excis....

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....y paid and equal amount of penalty under Section 78 of the Finance Act was imposed. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned Order-in-Appeal dated 19-4-2021 has been pleased to reject the appeal. 5. Being aggrieved, the appellant is before this Tribunal. 6. Heard the parties. 7. Having considered the rival conte....