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2018 (11) TMI 572 - AT - Service TaxErection Commissioning Installation Services - sub-contract - Extended period of limitation - only reason advanced in the impugned order for invocation of the extended period is that the appellant was not paying any service tax and did not file any returns - Held that:- Such reasoning adopted by the ld. Authorities would not advance their case in as much as in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the provisions of Section 73 of the Finance Act as infructuous. The Hon’ble Supreme Court, in the case of Continental Foundation Joint Venture vs. Commissioner of Central Excise, Chandigarh [2007 (8) TMI 11 - SUPREME COURT OF INDIA] Supreme Court has held that where the matters stand referred to the Larger Bench, doubting the correctness of the earlier judgments, there was scope of entertaining a doubt about the views to be taken which rules out application of Section 11(A) of the Central Excise Act and extended period of limitation is not available to the Revenue. Appeal is allowed on the ground of time bar.
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