TMI Blog2011 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... r prior to the date of the show cause notice. Beyond that period, it is clearly barred by time - Decided in favor of the assessee - 102 of 2010 - - - Dated:- 4-2-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri B. Pramod, Advocate, for the Appellant. Shri B.G. Chidanand Urs, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. This is an appeal by the revenue challenging the order passed by the Tribunal [2010 (19) S.T.R. 32 (Tri. - Bang.)] which held that the demand of service tax made prior to the issue of show cause notice is beyond the period of one year and is clearly barred by time. 2. The assessee-M/s. Karnataka State Warehousing Corporation is a State Government undertaking. They were f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of limitation that it found that the show cause notice issued on 21-3-2006 demanding service tax for the period 16-8-2002 to 31-3-2005 it is clearly barred by time. Therefore, the same was set aside. As the assessee had claimed that they had availed input service and paid service tax qualified as Cenvat Credit, the Tribunal wanted the assessing officer to assess the said claim. Therefore, the matter was remitted to the adjudicating authority for that purpose. 4. Learned counsel for the revenue contended that, when the assessee did not get themselves registered, they cannot plead ignorance of law and as with the intention of evading payment of tax, they did not get themselves registered, therefore, the period of limitation presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax which has not been levied or paid or which has been short levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any service tax has not been levied or paid or has been short-levied, or short-paid or erroneously refunded by reason of- (a) Fraud; or (b) collusion; or (c) willful misstatement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made there under with intent to evade payment of service tax by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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