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2024 (5) TMI 415 - CESTAT AHMEDABADLevy of service tax - handling and forwarding charges collected by the appellant from their customers - period involved in this case is from 2012-2013 to 2013-2014 - show cause notices were issued on 16.05.2013 & 12.03.2015 - violation of principles of natural justice - HELD THAT:- This Bench agrees with the reasoning of the AR that the earlier decision was sub-silentio on aspect doctrine of aspect and its applicability. The payment of VAT, when service portion is also involved and contract/invoice is not indivisible cannot deprive, department of its due revenue, specially in the negative list regime. The service tax was payable by the party during the negative list regime on the handling charges paid by them. However, this bench also notes that knowledge about such charges having being recovered was available with the department at the time when impugned show cause notice were issued and earlier litigation on the same point for prior to negative list regime was already underway and was decided in their favour as per the decision in their own case JIVAN JYOT MOTORS PVT LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, SURAT [2023 (7) TMI 1178 - CESTAT AHMEDABAD]. The extended period of limitation would not apply and penalty will also need to be reconsidered. Appeal is therefore remanded to the original adjudicating authority to work out the same, by confining to normal period demand and to consider penalty a fresh in the absence of extended period. Appeal is allowed by way of remand.
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