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2023 (8) TMI 537 - CESTAT KOLKATAInvocation of Extended period of limitation - issuance of SCN u/s 73 (1) of the Finance Act, 1994 - although the appellants did not take registration in time, but later on, they themselves taken registration and paid the service tax - HELD THAT:- Although the appellants were liable to pay service tax from the year 2005 onwards and have not taken service tax Registration at that time, but later on, they have taken service tax registration and paid the entire amount of service tax due against them in their own motion. The facts were known to the Department at the time of filing of ST-3 Returns for not paying service tax in time. In that circumstances, when it was known to the Department, therefore, the show-cause notice issued by invoking extended period of limitation, is not sustainable - the service tax already paid has been appropriated which has not been disputed by the appellants, the same is confirmed. But the penalties imposed on the appellants are set aside. As there is no suppression of facts, on relying on the decision of the HINDUSTAN INSECTICIEDES LTD. VERSUS COMMISSIONER CENTRAL EXCISE, LTU [2013 (8) TMI 225 - DELHI HIGH COURT], it is held that the demand of interest for extended period of limitation is also not sustainable. But the appellants are liable to pay interest for the period within limitation. Appeal disposed off.
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