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2017 (3) TMI 788 - AT - Service TaxTax liability - amounts received as parking fee from the users of parking space in the property - amounts received as renovation charges from various occupants of the property as and when certain renovation are carried out by any of the occupants of the property - demand on the ground of Non-payment of service tax - time limitation - Held that: - the impugned order did not give categorical finding after examining the documents and evidence submitted by the respondent/ assessee. It is necessary to give a clear finding regarding the nature of activity undertaken by the respondent/assessee, the consideration received for such activity which is liable to service tax - matter on remand. Time limitation - demand held as time barred only on the ground that the SCN was issued after 1½ years of audit - Held that: - the relevant date u/s 73 (1) of the FA, 1994 is with reference to the date of filing return etc. The normal period or extended period is determined based on the provisions contained therein. If the ingredients for invoking demand for extended period are available, then such demand can be raised for 5 year period. The date of knowledge of the Department is not relevant in such situation - time limitation not invocable - this matter also needs reconsideration. Appeal allowed by way of remand.
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