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2023 (6) TMI 1247 - AT - Service TaxDemand of Service Tax confirmed on account of difference in ST 3 return vs ITR filed by the Appellant - case of appellant is that NO DUE CERITIFCATE DATED 16.12.2016 received from the service tax department for the alleged financial year 2015-16 - Invocation of extended period of limitation - HELD THAT:- The appellant’s business was scrutinised by the service tax department for FY 2015-16 for which a NO DUE certificate was already issued to the appellant by the same service tax department based on ITR filings on 2016. Thus, issuance of present SCN by the department in 2021 based on the same ITR findings cannot be sustained as the department was already in knowledge of the activities of the Appellant and had also given a no due certificate to the appellant. For issuance of SCN involving extended period of limitation, suppression has to be brought on record which has not been done in this case by the revenue. Though the appellant had not appeared in the adjudication proceedings, yet the certificate issued by the department in 2016 clearly establishes that the records were already scrutinised by the revenue in 2016 itself and hence department cannot invoke extended period of limitation to confirm the demand for the same year. The impugned order dated 16.02.2022 set aside on grounds of limitation itself and the appeal stands allowed.
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