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2022 (9) TMI 943 - CALCUTTA HIGH COURTExtended period of limitation - non-payment of service tax on Management of Business Consultancy Service - suppression of facts or not - Whether the Tribunal was justified in remanding the matter back for limited purpose of calculation of service tax leviable for normal period of limitation on cum tax basis? - HELD THAT:- There is no specific allegation made against the respondent that they had willfully avoided payment of tax by suppressing the material facts with an intent to evade payment of tax. In the absence of such allegation, merely using the expression ‘suppression’ cannot be a ground for invoking the extended period as held by the Hon’ble Supreme Court in COMMISSIONER OF C. EX., CHENNAI-I VERSUS CHENNAI PETROLEUM CORPN. LTD. [2007 (4) TMI 4 - SUPREME COURT] where it was held that We have held that the electricity generated from RFO which was captively consumed by the refinery was not liable to duty. To that extent, the demand made in the show cause notice dated 17th February, 1999 fails. Thus, there was no willful suppression of material facts made by the respondent with an intent to evade payment of tax. The learned Tribunal rightly granted relief in favour of the assessee and the order does not call for any interference - the appeal filed by the revenue is dismissed and the substantial question of law is answered against the revenue.
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