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2019 (5) TMI 1103 - AT - Service TaxWorks Contract Service - Composition Scheme - vivisection of service portion of the works contract - Rule 2A of Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- The reliance for issuance of SCN is placed on ST-3 returns filed by the appellant. From the SCN and the Order-in-Original, we could not come across any contention to establish that there was any observation that any information submitted in the said ST-3 return was not proper - Hon’ble Supreme Court of India in the case of M/S. UNIWORTH TEXTILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE. RAIPUR [2013 (1) TMI 616 - SUPREME COURT] has held that the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful misstatement or suppression in order to invoke extended period. Tribunal in the case of GUJARAT STATE PETRONET LTD. VERSUS COMMR. OF CUS. & C. EX., AHMEDABAD [2014 (1) TMI 1096 - CESTAT AHMEDABAD] by relying on the ruling of Hon’ble Supreme Court in the case of COLLECTOR OF CENTRAL EXCISE VERSUS CHEMPHAR DRUGS & LINIMENTS [1989 (2) TMI 116 - SUPREME COURT] has held that there should be deliberate default of information which are required to be disclosed to invoke extended period of limitation. ST-3 returns were regularly filed and there was no observations made in the proceedings that information was lacking in the said ST-3 returns and there was no observation that the incomplete or incorrect information was submitted through ST-3 returns. Therefore, the extended period of limitation was not available to revenue - SCN issued by invoking the extended period of limitation. Appeal allowed - decided in favor of appellant.
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