TMI Blog2018 (4) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise? - extended period of limitation. Held that: - SCN does not invoke the proviso Section 73(1) for demand of tax for the extended period, and there is no allegation of suppression of the facts, mis-statement facts; in the absence of any allegation of suppression of facts or mis-statement, the service tax demand for the normal period can only be sustainable, demand for extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sudhakar Plastics Ltd. agreed to be as a consignment agent for the goods manufactured by them, evaded service tax on services rendered by appellant during the period 2002-2003 to 2003-2004 or otherwise. By a letter dated 03.05.2005 revenue authorities directed appellant to pay the tax, but the appellant did not respond. Show Cause Notice dated 26.09.2006, was issued demanding the service tax for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On careful consideration of the submission made, we find that the tax liability on the appellants under the C F agency service is attracted as there is no dispute that appellant had rendered such services to M/s. Sudhakar Plastic Ltd., 7. Reverting to the argument as canvassed by the Ld. Counsel that the extended period of limitation is not invoked in the Show Cause Notice; on deeper per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the assesses are hereby required to show cause to the Assistant Commissioner of Central Excise, Division - Nalgonda, Opposite beat market, Hyderabad Road, Nalgonda within 30 (thirty) days of receipt of this notice as to why a) the Service Tax ₹ 4,76, 090/- as specified in para 3 above should not be recovered under Section 73 of the Finance Act, 1994 as amended b) interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notice also seeks for imposition of penalty only under section 76 and 77 of the Finance Act, 1994 and not under 78 of the Finance Act, 1994. 8. In view of the foregoing, we hold that the service tax demand on the C F agency services for the normal period from the date of issuance of Show Cause Notice i.e. 26 09.2006 is maintainable along with the interest and also the consequent penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
