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2023 (10) TMI 736 - CESTAT KOLKATAViolation of principles of natural justice - mandatory pre-show cause notice consultation was not held - invocation of extended period of limitation - Demand raised on the basis of Form-26AS supplied by the Income Tax department - HELD THAT:- Although summons were issued to the appellant and the appellant did not join the proceedings, therefore, the demand has been raised on the basis of Form-26AS. Admittedly, no investigation has been conducted in this case at the end of the appellant by the adjudicating authority. Being the appellant a registered service provider and filing their Service Tax returns, in that circumstances, the demand cannot be raised on the basis of Form-26AS obtained from the Income Tax Department. Further, the adjudication order has been passed ex parte. Moreover, the show cause notice has been issued to the appellant by invoking extended period of limitation and some of the demand pertains to beyond five years and in this case, the demand has to be calculated in terms of Valuation Rules, 2006. The issue in this case is whether the appellant is eligible for the benefit of Notification No.30/2012-ST dated 20.06.2012 or not? The extended period of limitation is not invocable. Moreover, on the basis of Form-26AS, no demand is sustainable against the appellant. Appeal allowed.
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