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2023 (4) TMI 169 - CESTAT NEW DELHIInvocation of extended period of limitation contemplated under the proviso to section 73(1) of the Finance Act 1994 - suppression of facts or not - case of Department is that the appellant was providing works contract service but had not paid service tax as a result of which the premises of the appellant was visited on 26.03.2015 by the Officers - HELD THAT:- It is apparent that even on 05.04.2012 the Department was aware of the nature of the activities carried out by the appellant and, therefore, for the period from October 10 to June 12 there was no reason for the Department to wait till 16.03.2016 to issue show cause notice. The show cause notice could have been issued immediately after the returns were filed by the appellant for the period 2010 to 2012. In such circumstances the Department could not have taken shelter of the third party information, as it was possessed of all the information necessary for the said period. The Commissioner completely failed to appreciate this position and held that the invocation of the extended period of limitation was justified because the appellant had suppressed information in the service tax returns. The invocation of the extended period of limitation cannot be sustained and needs to be set aside and is set aside. As the entire demand is for the extended period of limitation, it would not be necessary to examine the issue on merits. Appeal allowed.
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