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2015 (7) TMI 1152 - CESTAT NEW DELHIDemand of service tax - section 73(1) read with Section 75 of the Finance Act, 1994 - Rent-A-Cab Scheme Operator - invocation of extended period of limitation - element of fraud, collision, suppression of facts, etc - Held that: - I find that since the Id. Commissioner (Appeals) has dropped the penalty holding that there is no wilful default in non-payment of service tax, it is not proper in upholding the demand on limitation ground in as much as the ingredients such as fraud, wilful mis-statement, suppression of facts, etc. are common in both the statutory provisions, i.e., proviso to Section 73 as also in Section 78 ibid. The extended period of limitation cannot be invoked for confirmation of service tax liability and the liability should be confined to the period of one year from the date of issue of Show Cause Notice. Therefore, by setting aside the impugned order, the matter is remanded to the original adjudicating authority for ascertaining the normal limitation period and to confirm the service tax liability, if any, within such period of limitation - appeal disposed off - matter remanded.
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