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2015 (10) TMI 1304 - AT - Service TaxRelevant date of issuance of SCN - Claim of refund of service tax paid since no SCN was issued - GTA - No SCN issued for recovery of service tax for the relevant period since the writ petition were pending before the HC - when WP was dismisssed, assessee paid the service tax on its own - Exclusion of period for issue of SCN - Held That:- According to the provisions of Section 73(2b) Explanation where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of one year or five years, as the case may be. In this case, the stay was granted on 04/02/2004, the final decision rejecting the writ petition was rendered on 09/08/2005. If we calculate the period during which the writ petition was pending and there was a stay order, the show-cause notice issued by the Revenue has to be considered as having been issued within one year. Therefore the show-cause notice has to be considered as issued within the normal period of limitation. The tax paid by the appellant is in accordance with law and therefore the demand for service tax made by Revenue has to be upheld. Consequently the refund claim filed by the appellant and the rejection of the same also has to be upheld. - Decided against the assessee. Demand of Interest - Once service tax liability is upheld, interest liability is also upheld. Imposition of Penalty – Revenue contended that imposition of penalty is perfectly in order and needs no interference – Held That:- Once the writ petition was dismissed; assessee paid the entire tax amount in the same month – No delay on part of assessee – Penalties are set aside.
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