2024 (3) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ICAL) Shri Rajeev Agarwal & Shri Siddharth Agarwal, both Advocates for the Appellant Shri S.S.Chattopadhyay, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed by invoking extended period of limitation. 2. The facts of the case are that the appellant is en....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ading supervision and transportation and has paid service tax under the category of Business Auxiliary Services. It is submitted that the transportation charges disclosed in the financial statement is essentially the payment towards hiring of vehicle for use in providing output services, which is not liable to pay service tax as shown as transportation charges. He submits that in the impugned orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oms, Central Excise & Service Tax, Hyderabad III reported in 2020 (33) GSTL 250 (Tri.- Hyderabad) wherein it was held that the demand on the extended period of limitation is not sustainable. He therefore prays that the impugned order is to be set aside. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both sides and considered the submissions. 6. W....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 17-10-2014. The entire demand is under reverse charge mechanism and if the appellant had paid the service tax under reverse charge mechanism, they would have been entitled to Cenvat credit of exactly the same amounts. Therefore, the revenue neutrality in this case is evident. It has been well settled at the hands of the Apex Court in the case of Jet Airways (supra) that extended period of limit....