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2022 (7) TMI 824 - AT - Service TaxExtended period of limitation - Levy of Service Tax - Goods Transport Agency services - Manpower Services - liability of service received under reverse charge mechanism (RCM) - HELD THAT:- Both sides agree that the Appellant was otherwise liable to pay tax under RCM and, therefore, this aspect is not looked into, while disposing the present appeals. Extended Period of Limitation - HELD THAT:- The Appellant had made categorical submissions in this regard which finds mention in the order in appeal but there is no finding on the same. In any case, when the issue is no more res integra that where the assessee is entitled to claim cenvat credit of the tax paid under RCM, there cannot be any question of invocation of extended period. It is also a settled legal position that where there were divergent views on the issue and even if it is ultimately settled against the assessee, extended period cannot be invoked. It is also an admitted fact that the entire case was made out on the basis of information available in statutory books of account - the very basis of the show cause notice is the audit objection meaning thereby that the entire demand was raised on the basis of information found available in statutory books of the Appellant and hence even otherwise, there cannot be any scope for invocation of extended period. The judgment of Hon’ble Allahabad High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS TRIVENI ENGINEERING AND INDUSTRIES LTD. [2015 (1) TMI 760 - ALLAHABAD HIGH COURT] is squarely applicable to the facts of the present case, where it was held that mere suppression of facts without there being a deliberate act of fraud, etc. with the intention to evade payment of duty cannot entitle the department to invoke the proviso to Section 11A of the Act. The demands for the period beyond the normal period of limitation as applicable during the relevant period are set aside - Appeal allowed on the ground of limitation.
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