2026 (8) TMI 1705

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....hotra, Advocate For the Respondent : Ms. Amita Gupta, Authorized Representative ORDER: The present appeal is directed against the impugned Order-in-Appeal dated 08.05.2024 passed by the Commissioner (Appeals), CGST, Ludhiana, vide which the learned Commissioner (Appeals) has rejected the appeal of the Appellant and has upheld the Order-in-Original dated 15.06.2023. 2. Briefly stated, t....

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....l dated 15.06.2023, confirmed the demand of service tax in toto and appropriated the amounts of Rs.5,64,780/- and Rs.3,21,000/- towards the service tax demand under Section 73(1) of the Finance Act, 1994, and interest under Section 75 of the Act thereon. Penalties under Section 77 and Section 78 of the Act were also imposed. Aggrieved by the said order of the Adjudicating Authority, the Appellant ....

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.... is 30 months from the relevant date of filing the ST-3 returns. In the instant case, the normal period of limitation for the relevant period expired on 14.02.2020, whereas the Show Cause Notice was issued much later on 21.04.2021. 4.1 She further submits that it is a settled law that law point can be taken at any stage of litigation. In this regard, she places reliance on the judgment of the H....

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....is of third-party data received from the Income Tax Department, and the Show Cause Notice was issued by invoking the extended period of limitation. I note that it has been held by this Tribunal in the case of M/s Antares Services Pvt. Ltd. (supra) that in such cases, invoking the extended period is not sustainable in law. The relevant findings of the Tribunal are extracted herein below: "....