TMI Blog2014 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case, I find that during the impugned period, service tax is required to be paid at the time of receipt of the remuneration towards the service provided. In service tax returns, there is no column for receipt, what the services has been provided and how much has been received for the service provided. Every service tax returns has to shown amount of recovery towards the service provided not on accrual basis. But the respondents are maintaining their books of accounts on accrual basis as per Income Tax and Banking Regulation. So these two documents cannot be clubbed together to ascertain the fact in the absence of service tax returns and there is no duty cast on the assessee in the Finance Act that he is to provide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The adjudicating authority confirmed the demand but Commissioner(Appeals) hold that extended period of limitation is not invokable; there he set aside the adjudication order. Aggrieved from the said order, revenue is before me. 3. Ld. AR submits that the ld. Commissioner (Appeals) has relied on the decision of Chemphar Drugs Liniments 1989(40ELT 276(SC) and thereafter held that extended period of limitation is not invokable. The facts of the said case are different from the case in hand, therefore, the impugned order is to be set aside and matter remanded back to the Commissioner(Appeals) to decide on merits. 4. On the other hand, the counsel for the respondents fairly submits that in the instant case some demands are within the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no duty cast on the assessee in the Finance Act that he is to provide the details of service provided and service receipt during the impugned period. In these circumstances, I hold that there was no suppression of fact on the part of the respondent. Accordingly, I hold that extended period of limitation is not invokable. I find that some part of the demand pertain to normal period of limitation. Therefore, to ascertain the liability of such period, matter needs examination at the end of the ld. Commissioner(Appeals) and therefore matter is remanded back to the Commissioner(Appeals) to examine the issue on merits for the demands pertaining to the normal period of limitation. 7. In these terms, appeal is allowed by way of remand. (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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