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2017 (3) TMI 939 - CESTAT NEW DELHIAirport service - sale of entry ticket at the airport as per the agreement entered into with Airport Authority of India - demand - time limitation - Held that: - the said short payment of service tax could be detected only when authorised person of the appellant’s company was questioned and his statement was recorded on 08.11.2005 and the department had occasion to scrutinise the agreement with their port authority. On the basis of the details submitted by the appellant on 18.10.2007, the department quantified the service tax recoverable. In fact, in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry charges alongwith service tax. The Airport Authority of India also have clarified the issue to the appellant regarding payment of service tax - the extended period of limitation has been rightly invoked. The proviso to Section 73 of the FA, 1994 empowers the department to demand service tax within a period of five years from the date of issue of notice in cases where suppression of facts is established - present SCN has been issued more than three years after the date of knowledge of the short payment of service tax by the department - demand valid. Appeal dismissed - decided against appellant.
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