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2024 (3) TMI 18 - HC - Service TaxInvocation of Extended period of Limitation - SCN is ex facie beyond the prescribed limitation as provided for under proviso to Section 37C(2) of the Central Excise Act, 1944, as the same has been issued beyond the period of five years or not - HELD THAT:- Considering the fact that the show cause notice was issued on 25 April 2022, the basis for which even assuming is the date of the petitioner’s filing of the Service Tax return on 25 April 2017, as per the provisions of Section 37C(2) of the Central Excise Act, what would be relevant is the delivery of the show cause notice which was admittedly on 28 April 2022. Prima facie, the show cause notice appears to have been received by the petitioner on 28 April 2022, which is certainly not within five years as per the proviso below Section 73 of the Finance Act, 1994 would mandate, so as to fall within such extended period of limitation. On this it is not found that there would be any serious disputed question of fact, on which a finding on evidence would be required to be recorded - If the law provides that the show cause notice is rendered bad, if either not issued or received by assessee as provided under the said provision (Section 73), then certainly the issue would become a jurisdictional issue and any adjudication of the same would be unwarranted. This apart, there are other issues as to whether, in the facts of the present case, the respondent could have invoked the reverse charge mechanism, so as to tax the petitioner retrospectively on the transaction which had taken place between TTL and Aqua, both of which were Mauritius based companies and beyond the territorial jurisdiction of the respondent Nos. 2 & 3 - For aforesaid reasons, the petition would require a final hearing. Pending the hearing and final disposal of this petition, the impugned show cause notice shall remain stayed.
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