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2018 (12) TMI 23 - CESTAT NEW DELHINon-payment of Service tax - business auxiliary services - erection, commissioning & installation services - maintenance and repair services - Held that:- No doubt the Service Tax as demanded by the impugned show cause notice was to be deposited against the correct Service Tax Code of the appellant. There is admittedly no evidence for the deposit of impugned demand in the appellant’s Service Tax Code. But, the record bears the copy ot ST-3 Return as was filed by the appellant for the disputed period. Perusal thereof makes it abundantly clear that the said return is about the impugned amount only and that it was filed on 14.04.2011 itself. Accordingly, irrespective the amount was not actually deposited against the appellants ST Code, the fact remains is that the notice of impugned mistake was to the Department since April 2011 itself. In the given circumstances, the allegations of the Department about suppression of facts on part of the appellant with the mention that the mistake came to the notice only at the time of Audit is not sustainable specially in a case where the duty has been paid, however, to a wrong Excise Code. Extended period of limitation - Held that:- The period in dispute is of the year 2011. The show cause notice has been issued to the year 2014. The impugned mistake was in the notice of Deptt. since the year 2011 - SCN is barred by limitation. Appeal allowed - decided in favor of appellant.
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