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2017 (8) TMI 1441 - HC - Service TaxTime Limitation - Classification of Services - CESTAT expressed opinion that the Assessing Authority could have demanded service tax from the respondent only for the period of one year immediately preceding the show cause notice and the demand for the rest of the earlier periods is barred by limitation - Whether the Tribunal is justified in holding that the demand was time barred despite the fact that there was suppression of fact and extended period of limitation was correctly invoked by Adjudicating Authority? Held that:- Section 73 of FA, states that the period of limitation for issuing notice to show cause why service tax should be not paid or realised is dependant upon the omission or failure on the part of the assessee in filing the return u/s 70 of the Act is five years from the relevant date. The bonafides of the assessee or any confusion or difference in opinion as to the categorisation of the service are not at all relevant factors for the purposes of issuing notice under the aforesaid provision. The only thing that is relevant is omission to file return - In the case at hand, it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of time. Thus, the period for issuing notice u/s 70 of the Act is five years on account of non-filing of the return. Te show cause notice dated 31.01.2003 issued by the Assesssing Authority for the period 01.01.2000 to 30.09.2002 was in no way barred by limitation - appeal allowed - decided in favor of Revenue.
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