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2018 (8) TMI 239 - HC - Service TaxTime Limitation - Section 73(1) - suppression of facts or not? - Whether the CESTAT has committed an error of law in deciding the issue of limitation, especially on account of strong documentary evidence provided by the department? - Held that:- In the present case the period covered by the SCN was from January 1, 2010 to March 19, 2010. The SCN was dated 31.03.2013 - Similarly, for demand pertaining to 'development and supply of content service' the period involved was 2007-08 to 2010-11 and the SCN was issued after eighteen months limitation period invoking the extended period of limitation. SCN itself shows that every details was maintained by the respondent in their usual course of years. They had not suppressed or manipulated any fact to evade the payment of service tax or to avail Cenvat credit. When the ingredients of proviso to Section 73 (1) of the Act were not present, the invocation of extended period of limitation was not correct to issue SCN. Appeal dismissed - decided against Revenue.
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