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2023 (7) TMI 951 - AT - Service TaxExtended period of limitation - Non-payment of Service Tax - value of the tower supplied free by various clients was not included in the assessable value - benefit of N/N.19/2003-ST dated 21.08.2003 and N/N.1/2006-ST dated 01.03.2006 - HELD THAT:- The Adjudicating Authority though finds that the exemption contained in Notification No.19/2003-ST dated 21.07.2003 and Notification No.1/2006-ST dated 01.03.2006 is not applicable to the respondents as the service receiver has not supplied any plant, machinery or equipment - However, learned Adjudicating Authority holds that the issue is time barred. There is considerable force in the argument of the Adjudicating Authority. Moreover, the submissions of learned Counsel for the respondents based on the Manual for Scrutiny of Service Tax Returns make it clear that it was incumbent upon the Department to scrutinise the records of the respondent and to raise any queries, in case they are not satisfied with the Returns, In the instant case, it is seen that no queries of any sort have been raised or no mistakes were pointed out by the Department on the basis of the scrutiny of the Returns of the respondent. Under the circumstances, it is not open to the Department to allege that there has been wilful suppression of material facts on the part of the respondent. Tribunal has gone into the very same issue, in respect of the respondent’s office in Delhi, in respect of show-cause notice issued on similar lines, and vide in case [2016 (3) TMI 783 - CESTAT NEW DELHI] have upheld the order of the Adjudicating Authority who dropped the proceedings, holding that no service tax is leviable on the works contract during the period prior to 1.6.2007 and remand the case for de novo adjudication only in respect of such contracts which were pure sweat contract, if any. The issue is loaded in favour of the respondents both on limitation and merits. In the instant case, the issue of merit is not under consideration. Extended period of Limitation - HELD THAT:- Learned Adjudicating Authority has correctly found that there is no suppression and hence, the provisions of Section 73 of Finance Act, 1994 are not attracted to invoke extended period - the impugned order is legally correct and tenable and that the Revenue’s appeal is not maintainable and is liable to be dismissed. Appeal of Revenue dismissed.
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