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2019 (2) TMI 1493 - CESTAT NEW DELHILevy of service tax - amount received in advance - amended provisions of Section 67 read with Rule 6 of the Service Tax Rules, 1994 - Erection, Commissioning or Installation Service - disputed period from April, 2007 to March, 2008 - time limitation - Held that:- The appellant received certain advances from their customers for services to be provided. However, they did not discharge the service tax on the amount of advance as and when received, before the due date. However, it is not disputed that they were discharging the service tax as and when the service was billed - After the conclusion of the reconciliation exercise, the adjudicating authority has ordered payment of service tax in an amount of ₹ 1,36,58,701/-. This amount is in fact more than the amount of service tax demanded in the show cause notice viz ₹ 83,48,183/-. Time Limitation - Held that:- The original ST-3 return was filed on 25 April, 2008 and the revised return filed on 23 July, 2008. These returns are filed for the period October, 2007 to March, 2008. In the revised return, the amount of advance received is included. It is noted that the amount of advance to the extent of ₹ 6,64,41,935/- has been reflected in the revised return - Revenue is not justified in alleging suppression for invoking the extended period of limitation after appellant has filed the revised return including the advances - SCN hit by limitation. Appeal allowed - decided in favor of appellant.
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