TMI Blog2014 (11) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the correctness of the claim, in our opinion, may not be sustainable. For the normal period of limitation, in our opinion, the demand would have been definitely sustainable since for demand in the normal period, even if there is a mistake, the amount becomes payable. However in the case of extended period, there has to be suppression of fact or mis-declaration. In this case if an assessee belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own assessment and if there is a valid ground for him to take such a view, extended period may not be invokable. Under these circumstances we consider that appellant has made out a prima facie case for waiver of pre-deposit - Stay granted. - ST/25416/2013-DB - MISC ORDER No. 21980/2014 - Dated:- 11-8-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. Y. Sreenivasa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax is based on receipt of the amount and amounts paid by the main contractor to the appellant and the amounts received by him need not exactly tally with each other and tally occasion wise also. He submits that this aspect has not been taken into account and he also submits that both the appellants and the main contractor are situated in the jurisdiction of the same range office and the same di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess the fact remains that if an assessee makes a claim that the same service and the same transaction has already suffered the tax, levy of tax for the second time on the same transaction without even verifying the correctness of the claim, in our opinion, may not be sustainable. For the normal period of limitation, in our opinion, the demand would have been definitely sustainable since for demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again. Suppression of fact is something which is required to be declared in accordance with statute and not declared. In a self assessment regime, if an assessee correctly assessed the goods according to his own assessment and if there is a valid ground for him to take such a view, extended period may not be invokable. Under these circumstances we consider that appellant has made out a prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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