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2019 (7) TMI 1481 - HC - Service TaxExtended period of Limitation - whether SCN dated 27.03.2008 issued by the Revenue was barred by limitation? - suppression of facts or not - HELD THAT:- The finding recorded by the Commissioner (Appeals) is absolutely in consonance with the facts and circumstances of the case. It is only when the Revenue had the information about the activities of the appellant of providing vehicle on hire, a notice in the year 2004 was issued asking him to get registered within seven days. The notice was responded by the appellant wherein he had made clear that he is not the owner of any “tourist vehicle” or a “tour operator”. Not only this took the matter with Director (Technical) NEEPCO to whom he provided vehicle on hire, vide in his communication dated 31.03.2004 mentioning therein that he has not recovered the service tax for vehicle hiring charge from NEEPCO whereas, Central Excise Department had issued notice based on the information from NEEPCO. It appears that the Revenue thereafter has not chosen to initiate any action. The Commissioner (Appeals) has rightly concluded that the activities of the appellant were well within the knowledge of the Revenue, therefore, no question of suppression of any fact. The finding of the Commissioner (Appeals) in our considered opinion is quite apposite - From the record nothing is forthcoming so as to substantiate the action of the Revenue in sleeping over the matter for a period w.e.f. 2004 till 2006 and then on 27.03.2008 when show cause notice was issued. Show cause notice having been admittedly issued after the prescribed period of one year was clearly barred by limitation as rightly concluded by the Commissioner (Appeals). The order of learned Commissioner (Appeals) dated 03.12.2010 being well reasoned and logical is restored - Appeal allowed.
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