TaxTMI 
TaxTMI 
2024 (8) TMI 1339
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 basis of the third party information i.e. statem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ile 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 been issued on the third party data and therefor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a - 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 penalties are also liable to be imposed. 5. Heard....