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2018 (10) TMI 1255 - CESTAT MUMBAIGTA Service - Reverse Charge Mechanism - payment of Service Tax made - invocation of sub-section (1) of Section 73 - extended period of limitation - Held that:- The adjudged demand was confirmed on the appellant on the ground that it did not pay the service tax on GTA service, as per the provisions of Rule 2(1) (d) of the Service Tax Rules, 1994 - From the findings recorded in the adjudication order, it transpires that the department has not specifically alleged regarding non-payment or short payment of service tax. Thus the ingredients mentioned in the proviso to sub-section (1) of Section 73 of the Act are absent inasmuch as there is no question of fraud, collusion, suppression, will full misstatement etc., on the part of the appellant, in defrauding the Government revenue. The show cause proceedings initiated beyond the normal period, is clearly barred by limitation of time and as such, the adjudged demand confirmed against the appellant cannot be sustained on the ground of limitation alone - appeal allowed - decided in favor of appellant.
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