TMI Blog2018 (3) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... der No: 61412 / 2018 - Dated:- 14-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. B.L. Narasimhan, Advocate- for the appellant Shri. G.S. Dhiilon, AR- for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the demand of service tax under the category of Business Auxiliary Service under reverse charge mechanism was confirmed for the period April 2006 to March 2008 on the premise that the appellant did not get registered themselves under the Business Auxiliary Service by issuance of the show cause notice dated 24.04.2009 by invoking extended period of limitation. 2. The facts in brief are that the appellant appointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is not invokable, therefore, demand pertaining to the extended period of limitation is set aside and penalty is not imposable. To support this contention, he relied on the decision of this Tribunal in the case of Imperial Granites Pvt. Ltd. reported in 2017 (1) TMI 1186-Cestat Hyderabad and Deepak Spinners ltd. reported in 2017 (11) TMI 155- Cestat Chandigarh. 4. On the other hand the ld. AR relied on the decision of this Tribunal in the case of Central Power Research Institute reported in 2017 (6) GSTL 42 (Tri. Del.) and Insurance Provident Fund Department reported in 2001 (132) ELT 726 (Tri. Del.) to say that as the appellant has not declared the payment of commission to their foreign commission agent in their ST-3 return therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed against the appellant by invoking the provisions of Section 66A of the Finance Act, 1994 and while considering the provisions of Section 66A of the Finance Act, 1994, the Hon ble High Court observed in the case of Indian National Shipowners Association V. Union of India (Supra), the extended period of limitation is not invokable and the said decision has been confirmed by the Hon ble Apex Court. In that circumstances, the extended period of limitation is not invokable in the facts and circumstances of the case. Further as the extended period of limitation is not invokable, no penalty is imposable on the appellant. With these terms, the appeal is disposed off. ( Dictated and pronounced in the open court ) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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