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2017 (10) TMI 811 - HC - Service TaxLevy of service tax - sale of airport entry tickets to visitors of airport - failure to collect service tax - it was the Assessee’s case that it had not been permitted by the AAI to collect service tax for the period from 10th September 2004 to 1st March 2005 and that as soon as the AAI allowed the Assessee to do so with effect from 2nd March 2005, the Assessee obtained service tax registration and from that date onwards was paying service tax - extended period of limitation - whether the Department was justified in invoking the extended period of limitation of five years in terms of Clause (d) of the proviso to Section 73 (1) of the FA? Held that: - the CESTAT appears to have failed to note certain important dates and therefore came to the erroneous conclusion that the invocation of extended period of limitation by the Department was justified - the Court is not satisfied in the present case that the Department was justified in invoking the extended period of limitation under clause (d) of the proviso to Section 73 (1) of the FA - the impugned order dated 2nd March 2017 passed by the CESTAT is without application of mind. The CESTAT erred in holding that the extended period of limitation in terms of the proviso to Section 73 (1) of the FA was rightly invoked by the Department. Appeal allowed - decided in favor of appellant.
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