TMI Blog2019 (6) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 2007-08 which is within the limitation, we find that the total commission received is 1,209/- whereas the exemption is available for the total aggregate value of ₹ 8 Lakhs, in terms of Notification No.6/2005-ST, therefore, this demand is also not sustainable as being exempted. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 221 of 2011 - A/10932/2019 - Dated:- 16-5-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Sh. S. J. Vyas, Advocate for the Appellant Sh. K.J. Kinariwala, Authorized Representative for the Respondent ORDER PER: RAMESH NAIR The issue involved is that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand for extended period will not be sustainable in case of Charanjeet Singh Khanuja (supra) wherein on the limitation the following order was passed. 16. Another plea raised in these appeals is regarding limitation. It is the contention of the assessees that there was absolutely no suppression or mis-statement of facts or deliberate contravention of the provisions of the Finance Act, 1994 or of the Rules made thereunder with intent to evade payment of Service tax. The Department s contention, on the other hand, is that the assessees neither obtained service tax registration nor did they declare their activities to the jurisdictional Service tax authorities nor did they file ST-3 Return and, therefore, they are g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Apex Court is applicable to the facts of these cases. Therefore, the longer limitation period of 5 years under proviso to Section 73(1) of the Finance Act, 1994 would not be invokable and duty can be demanded only for normal limitation period of one year from the relevant date. 5. In view of the above judgment in respect of the same set of facts in the present case also the demand for the extended period is not sustainable. As regard, the demand for the period 2007-08 which is within the limitation, we find that the total commission received is 1,209/- whereas the exemption is available for the total aggregate value of ₹ 8 Lakhs, in terms of Notification No.6/2005-ST, therefore, this demand is also not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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