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2019 (7) TMI 1178 - CESTAT NEW DELHIClassification of services - Online data base retrieval and access service or not - extended period of limitation - revenue neutrality - levy of Interest and penalty - subsequent SCN. HELD THAT:- Admittedly the impugned order-in-original arose from the subsequent show cause notice dated 23.10.2013 and admittedly an earlier show cause notice was issued dated 22.04.2009. Thus, the Revenue was aware of the facts of the appellant case. Thus, there is no justification for invocation of extended period as held by Hon’ble Supreme Court in the case of NIZAM SUGAR FACTORY VERSUS COLLECTOR OF CENTRAL EXCISE, AP [2006 (4) TMI 127 - SUPREME COURT]. Revenue neutrality - HELD THAT:- The issue is wholly Revenue neutral as the said input service was directly relatable to rendering of output service by the appellant. It is admitted fact that the appellant has discharged service liability on the output service – transportation of passengers by air service. Thus, there is no case of any constumuous conduct or malafide on the part of appellant. Further, the admitted fact is that the appellant has filed their ST-3 returns from time to time and have maintained proper record of their transaction in the ordinary course of business. The appellant has made out case both on the question of Revenue neutrality and also as to non-applicability of extended period of limitation. Appeal allowed - decided in favor of appellant.
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