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2018 (12) TMI 868 - AT - Service TaxRecovery of Service tax short paid - booking tickets based on Central Reservation System - extended period of limitation - penalty - Held that:- Since part of the demand has already been dropped by the Commissioner and the DR is not in Appeal there is no infirmity in the Order. Period of Appeal has already expired. The Order has attained finality with respect to the demand dropped. It is apparent from record that the demand has already been paid by the appellant in due time at the appropriate rate and the requisite returns have also been regularly filed. All these documents have been provided to the authorities below but still the amount of ₹ 1,11,415/- has been confirmed. Since this is the appellant’s case that those documents, if perused, sufficiently prove that the impugned liability for the period in dispute stands already paid - it is opined that those documents be verified by the adjudicating authorities below itself, however to the said limited aspect of as to whether the documents on record are sufficient to prove the discharge of liability by the appellant for the disputed period that too in due time. Penalty - Held that:- There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the duty. In the present case, appellant pleads that his duty has already been paid it is only that the authorities below have ignored to the same. Extended period of limitation - proviso of Section 73 of Finance Act, 1944 - Held that:- Department was not entitled to undertake the proviso of Section 73 of Finance Act, 1944 for invoking the extended period of limitation. Hence, the demand beyond the normal period of limitation is held to be barred by time. Appeal allowed by way of remand.
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