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2016 (12) TMI 166 - AT - Service TaxExtended period of limitation - Registrar and share transfer agent service - service was included in the statute took w.e.f. 01/5/06 - brokerage/incentive - fees for share transfer agent service - time bar - Held that: - for invoking extended period of limitation mere failure on the part of the assessee to pay the tax or file the prescribed Returns is not sufficient. It has to be proved that the assessee was aware that he is liable of pay service tax and he deliberately evaded to pay the tax or the facts required to be disclosed to the revenue authorities were not deliberately and consciously disclosed to the revenue authorities. In the present proceedings only a few allegations have been made without adducing the evidence to support the allegations. The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is, therefore, unjust and unreasonable to invoke the extended period of limitation. No evidence has been brought on record that the assessee has deliberately evaded service tax by over utilizing the Cenvat credit. Hence this is a case where only normal time limit will be available to the Revenue for demand of service tax under Section 73 - appeal dismissed - decided against Revenue.
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