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2014 (6) TMI 627 - AT - Service TaxBusiness Auxiliary Service - extended period of limitation - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly availed - Held that:- it is seen that assessee mentioned ‘N.A.’ in the column meant for ‘value of taxable service’ which is understandable as during the said months they did consider the impugned service as exempt i.e. non-taxable. There is no other ground given in the SCN for alleging wilfull mis-statement / suppression of facts. Indeed, the adjudicating authority itself considered the case fit enough for the benefit of Sec 80 of Finance Act 1994. Thus even the adjudicating authority conceded that there was a reasonable cause for the Respondents failure to pay tax. As is evident from the facts of this case, the reasonable cause for failure was their belief that the impugned service was exempt during the period 10.09.2004 to 15.06.2005 - Thus, it is evident that there is not even an iota of evidence to even suggest that there was any wilfull mis-statement or suppression of facts on the part of the Respondents. Consequently, extended period is not invokable in this case - time limit for raising demand is only one year in the absence of the ingredients required for invoking the extended period of five years, the demand is clearly time barred - Decided against Revenue.
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