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2015 (2) TMI 1064 - AT - Service TaxExtended period of limitation - discrepancy in filing of return - Held that:- correct service tax liability was indicated in the ST-3 returns filed with the Department. Short payment of service tax, if, any was apparent from the figures shown in the ST-3 returns. That once correct calculations have been shown by the appellant then, there cannot be any intention to evade payment of service tax, therefore, extended period cannot be invoked and that show cause notice was time barred. It is observed from the relied upon case laws that the issue involved is no more res-Integra. In the case of Commissioner vs. Megnmani Dyes & Intermediate Ltd. (2013 (6) TMI 141 - GUJARAT HIGH COURT) it has been observed by jurisdictional Gujarat High Court that if, prescribed returns are filed by an appellant giving correct information then extended period cannot be invoked. In the present proceedings also prescribed ST-3 returns were filed by the appellant and it is not disputed that correct calculations of service tax were not shown and differential tax payable was apparent from the figures furnished by the appellant. Under the above factual matrix available on record appellant cannot be held to have suppressed any information with intention to evade service tax. Accordingly, it is held that extended period cannot be invoked in the present proceedings and appeal filed by the appellant is required to be allowed on time bar, as demand is for the period 2005-06 dt 2006-07 and show cause notice was issued on 1/2/2010 - Decided in favour of assessee.
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