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2015 (9) TMI 1467 - AT - Service TaxInvokation of extended period of limitation - Demand and imposition of penalty - Section 73 of the Finance Act, 1994 - short tax paid - job work activities undertaken by the appellant - period involved is 2006-2007, whereas the SCN has been issued on 16.01.2009 - Held that:- the SCN dated 16.01.2009 has been issued, seeking recovery of service tax for the period of April 2006 to March 2007, which is beyond the period of one year. No specific allegations have been made in the SCN, justifying invocation of the proviso contained in section 73(1) of the Finance Act, 1994. Therefore, I am in agreement with the submissions of the appellant that the SCN is barred by limitation. The service tax demand confirmed in the Adjudication order and upheld in the impugned order is not justified. I find that the various judgments cited by the appellant are squarely applicable to the facts of the present case. The principles decided by the judicial forum with regard to limitation, is that the extended period of limitation entails both civil and criminal consequences and, therefore, must be specifically stated in the show cause notice, in absence whereof, the court would be entitled to raise an interference. In view of the settled position of law that in absence of any specific allegation, alleging suppression, willful misstatement, fraud etc, the demand cannot be sustained beyond the period of one year. - Decided in favour of appellant
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