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2014 (12) TMI 125 - HC - Service TaxWaiver of pre-deposit - Period of limitation - Section 73(1) - Held that:- Reading of the Section 73(1) clearly indicates under what circumstances period of one year limitation could be considered and when period of five years has to be read instead of one year. Without referring to what exactly was the case of the appellant, so far as issue of limitation is concerned, the Tribunal proceeded to opine in one line that the demand is not time barred as contended by the appellant. As a matter of fact, the appellant also raised a contention that no prima facie case as shown in the show cause notice was forthcoming. If once the Tribunal decides the limitation issue, even if the demand is in order, then the department may not be entitled to collect the amount of service tax and then further impose any penalty. Therefore, the issue of limitation as provided under Section 73 read with the proviso is very relevant and unfortunately, nothing is said about this aspect of the matter in the impugned order. Accordingly, we set aside the order dated 19-8-2013 directing the Tribunal to consider Section 73 of the Finance Act with reference to the date of demand and other relevant facts so far as the present case is concerned and then proceed with the conditional order of stay or otherwise. - Decided in favour of assessee.
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