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2024 (2) TMI 1084 - CESTAT KOLKATADemand of service tax alongwith interest and penalties - service tax not paid - late filing of returns - time limitation - HELD THAT:- The service rendered by the appellant was inclusive of service tax and initially, the appellant paid the service tax, but thereafter, the appellant did not pay the service tax, but they filed S.T-3 Returns. In that circumstances, the responsibility casts on the Revenue to find out why the assessee is filing nil returns and no efforts were made by the Revenue to investigate the matter against the appellant. As per the said letter dated 20.08.2008 after verifying the records, the Revenue has observed that nothing is pending against the appellant. In that circumstances, the show-cause notice issued to the appellant on 18.02.2009, is highly time barred. The impugned demand is set aside - appeal allowed.
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