2024 (8) TMI 1339

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.... Sh. Harish Kapoor with Sh. Narinder Singh , Authorized Representatives for the Respondent ORDER PER : P. ANJANI KUMAR The present appeal is directed against the impugned order dated 02.08.2023 passed by the learned Commissioner (Appeals). 2. Briefly stated facts of the case are that the appellant Sh. Manoj Kumar is a provider of Outdoor Catering Service to various canteens. On the bas....

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....tax of Rs.2,27,771/- for the year 2012-13, while dropping the demand in respect of subsequent period for the reason that there was no income for the said service earned by the appellant during that period. 3. Sh. Joy Kumar, learned Counsel for the appellant submits that the period involved is 2012-13 and 2017-18 whereas the show cause notice was issued on 06.09.2018; the show cause notice has b....

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....e of Hindustan Steel Ltd vs. The State of Orissa - AIR 1970 (SC). 4. Sh. Harish Kapoor, learned Authorized Representative for the Revenue opposes and submits that extended period is invokable as the appellant did not submit any proof of rendering only one service i.e. Outdoor Catering Service and did not obtain registration and not filed ST-3 returns, extended period is invokable and suitable p....

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....d not come in the way of the benefit i.e. legally due to the appellant. 7. On going through the facts and circumstances of the case, this Bench finds that there are no reasons to disbelieve the learned Counsel for the appellant. This Bench appreciates the fairness of the learned Counsel in accepting the liability even when extended period cannot be invoked. This Bench finds its appropriate to c....