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2023 (3) TMI 1174 - HC - Service TaxRecovery of Service Tax and penalty - execution of works-contract in various Government Departments of the State - It is the claim of the petitioner that for the works executed, VAT as applicable was already deducted by the authorities from the payments received - time limitation - HELD THAT:- Section 85 of the Finance Act prescribes provision for appeal against any order passed under Sections 71, 72 and 73. Under Section 85(3) an appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer provided if the concerned Officer is satisfied that sufficient cause prevented the appeal from being filed within the statutory period of three months, the same may be extended by a further period of six months. It is also noticed that under Section 84, there is a provision for revision of the orders by the Collector of Central Excise. Section 84(2) prescribes that no order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard - Sections 84 and 85 of the Finance Act, 1994 provides for statutory remedy against orders passed against the assessee. Time Limitation - HELD THAT:- The benefit of extension of the limitation period from 15.03.2020 to 28.02.2022 will accrue to all persons concerned - this Court is of the considered view that the appellate authority is empowered to decide the claims of the petitioner vis-à-vis the impugned order dated 2306.2022 passed by the Assistant Commissioner, Tezpur, CGST. Prima facie, it appears that the petitioner may be entitled to the benefit of the order of the apex Court dated 10.01.2022 whereby period of limitation was extended from 15.03.2020 to 28.02.2022 as well as subsequent Notifications issued by the Department pursuant to the order of the apex Court. As such, in view of the remedy of the statutory appeal available to the petitioner, the petitioner is permitted to approach the appellate authority assailing the impugned order dated 23.06.2020 - Petition disposed off.
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