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2024 (1) TMI 726 - AT - Service TaxRecovery of short paid service tax - ex-parte order - appellant was called to explain the difference between the figures of Form 26AS and ST-3 returns, but appellant chose not to join investigation and not to join adjudication - Extended period of Limitation - HELD THAT:- In this case, it is a fact on record that the demands have been raised against the appellant on differential figures between Form 26AS and ST-3 returns. It is also a fact on record that the appellant was called to explain the difference between the figures of Form 26AS and ST-3 returns but the appellant chose not to file the reconciliation statement. It is also a fact on record that appellant did not join adjudication proceedings, in that circumstances, the Revenue could not find out why there is a difference between figures of Form 26AS and ST-3 returns which is the route cause of demand of service tax from the appellant in this case. In that circumstances, it is the duty of the appellant to explain why there is difference between the figures of Form 26AS and ST-3 returns which the appellant failed to do so during investigation as well as during adjudication. In that circumstances, to meet end of justice, the appellant is required to file reconciliation statement before the Adjudicating Authority for verification and thereafter to find out whether any difference exist or not. Extended period of limitation - HELD THAT:- The extended period is not invokable as Form 26 AS is public document and the said document was available on record during the period 2014-2015 onwards with the Department, in that circumstances, demand pertaining to extended period of limitation is not sustainable and the same is set aside. Matter remanded back to the Adjudicating Authority to find out from the reconciliation statement to be submitted by the appellant within 30 days from the receipt of this order and if at all there is any difference then demand can be raised against the appellant. In the facts and circumstances of the case, no penalty can be imposed on the appellant. Appeal allowed in part.
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