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2024 (1) TMI 400 - CESTAT NEW DELHITime Limitation - whether the show cause notice issued in the present case is beyond the period of five years? - HELD THAT:- From the provisions of Clause 6 of section 73, the period of five years shall be computed firstly from the date of filing the return. Secondly, where no return is filed the last date on which such return is to be filed. Lastly, the date on which the service tax is to be paid. As per rule 6, the liability to pay the service tax accrues by the 6th day of the following month and as per Rule 7 the assessee is required to submit the half yearly return by the 25th of the following month. In the present case for the period 1.04.2008 to 30.09.2008 the return was required to be submitted by 25th of October, 2008, which would be the relevant date for computing the period of five years. Therefore, the show cause notice issued on 21.04.2014 for the period in question is beyond the period of five years. It is a settled position that no demand can be raised beyond the period of five years. The assessee is correct in saying that the show cause notice is barred by time and is unsustainable. Neither the demand is maintainable nor the interest and penalty is leviable - the impugned order deserves to be set aside - appeal allowed.
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