2024 (4) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Rinku Panhude, Chartered Accountant & Ms. Shrushti Gosavi, Advocate for the Appellant Shri Priyesh Bheda, Joint Commissioner, Authorised Representative for the Respondent ORDER Confirmation of Service Tax demand of Rs.7,71,24,785/- alongwith interest and equal penalty on secondment of employees by the Appellant to its associated Foreign Counterpart at Germany on reverse charge mechanism ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice Tax, the above demand was raised through show-cause notice dated 16.10.2015 for the financial year 2010-11 to 2013-14 that was adjudicated upon and resulted in confirmation of the demand referred above, which is assailed in this appeal. 3. We have heard submissions from both the sides and perused the case record. Argument is led by both sides with reference to provision of law and judicial....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he field. But in the present case it could be noticed that show-cause notice was issued on 16.10.2015 up to the end of financial year 2013-2014 during the relevant period and in view of clear provision contained in Section 73(1) read with 73(6), the normal period for making demand through show-cause notice was 18 months from the relevant date and if any fraud, collusion, wilful misstatement, suppr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also to take on record the submission of learned Counsel for the Appellant. In filing detail of Audit reports for the period from October, 2008 to May, 2015, he stated that there were four Audits conducted and only in the last Audit report from January, 2014 to May, 2015, the fact of payment made in Foreign Exchange was noted but going by the annexure to the show-cause notice, in which detail&nbsp....