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2024 (3) TMI 347 - CESTAT KOLKATASeeking adjustment of excess payment against future liability, if not adjusted already - demand of interest and penalty as well - extended period of limitation - HELD THAT:- The assessee has submitted a statement of actual receipts made by them in each month. After adjusting the excess and short payment, the audit has arrived at the short-payment of Service Tax of Rs.3,83,042/- for the period 2007-08 to 2008-09. Accepting the demand of the Department, the appellant paid the amount of Rs.3,83,042/- on 08.04.2010 vide Challan No.06 through e-payment. However, the Show Cause Notice was issued later, demanding Service Tax of Rs.73,92,587/- on 13.01.2012. The appellant has not suppressed any information from the Department. They have been filing returns regularly. The audit has examined all the accounts and found only a short payment of Rs.3,83,042/- for the years 2007-08 to 2008-09. Hence, there is no suppression of facts with intent to evade payment of duty established in this case. Accordingly, the demand of Service Tax confirmed in the impugned order by invoking the extended period of limitation is not sustainable. The demand of Service Tax, if any, beyond the normal period of limitation, is not sustainable. The appellant is liable to pay Service Tax for the normal period of limitation, if not already paid by them - Appeal disposed off.
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