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2020 (4) TMI 145 - HC - Service TaxBusiness Auxiliary Service - appellant/assessee introduces potential consumers to the bank, and charges commission as and when the advance is made - extended period of limitation - HELD THAT:- This Court notices that this question was given up by the assessee during the hearing of the appeal; no question of law arises on this aspect. Extended period of limitation - HELD THAT:- The law is well settled that in the absence of any proven or established allegations of existence of active intent to defeat the law or to cheat the revenue [expression used in Section 11A of the Central Excise Act “fraud or willful misrepresentation or suppression of facts”], the revenue cannot claim the benefit of an extended period of limitation - the mere omission to pay tax and the revenue inability to prove of any mental intent to evade taxes per se cannot result an invocation of the extended period of limitation. The invocation of the extended period is held to be bad in law. However, the revenue is entitled to collect service tax dues in accordance with law for the normal period of six months prior to the issuance of the show cause notice - Appeal allowed in part.
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