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2011 (4) TMI 333 - AT - Service TaxDemand - maintenance and repair of HST - Time barred - The issue in short is that the disputed amount should have been reported in two ST-3 returns for the first time when the amount was billed (ie in fourth row in item 4(A) of ST-3 return) and a second time (i.e in the first row in item 4(A) of ST-3 Return) when the amount was realised - If an assesse raises bills for Rs. 1,00,000/- in March 2004 and reports the same in the in ST-3 return for March in row 3 of item 4(A) of ST-3 and does not receive the billed amount till March 2005, no notice under section 73 can be issued because no short payment has occurred - The liability to tax has to be decided with reference to the definition the concerned taxable service at the relevant period of time and the activities carried out and the contract governing such activity - The Appellant is given the permission to adduce any fresh evidence that the Appellant wants to produce and to claim any exemption that the Appellant could have legally claimed at the relevant point of time - Appeal is disposed of
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