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2016 (7) TMI 658 - AT - Service TaxExtended period of limitation - Validity of SCN issued after one year from the date of knowledge - Maintenance & repair services - failure to discharge service tax liability or file ST-3 returns. - Held that:- In the show-cause notice, it is not stated that there was delay on the part of appellant in furnishing the details necessary for computation. There is no whisper in the show-cause notice that due to delay caused on the part of appellant, it was not possible to collect details. In any case, after issuance of summons on 02/09/2008, the statement of Mr. Viswanathan was recorded on 15/09/2008. Therefore it can be said that Department had acquired knowledge at least on 15/09/2008. The show-cause notice issued beyond the period of one year from the date of acquiring knowledge is time barred. As there is no allegation in the show-cause notice that appellant caused delay in furnishing information or did not co-operate with the investigation/inquiry, the findings of the Commissioner(Appeals) that the details furnished was insufficient to compute liability is based on mere assumptions. It is proved that Department acquired knowledge on 15/09/2008. Demand set aside - decided in favor of assessee.
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