9911796707
TMI Blog2014 (6) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... 105)(zzb) read with section 65(19) of Finance Act, 1994 since 1st July 2003. The Appellant did not have any service tax registration and were not paying any service tax. Their activity come to the notice of the Departmental Officers when sometime in the year 2004, their records were examined and after completion of enquiry and scrutiny of their records, a Show Cause Notice dt. 26.05.05 was issued to the appellant for demand of service tax amounting to Rs.1,13,303/- for the period from 01.07.03 to 01.07.04 along with interest thereon under section 75 of Finance Act, 1994 and also for imposition of penalty on them under section 76, 77 & 78. The Show Cause Notice was adjudicated by the Assistant Commissioner vide order-in-original dt. 06.12.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period of demand is from 01.07.03. to 01.07.04 and during that period, in terms of the Provisions of Section 73(i)(a) of the Finance Act, 1994, longer limitation period of five year from the relevant date was invokable for recovery of service tax not levied or paid or short levied or short paid or erroneously refunded, if the Assistant/Deputy Commissioner of Central Excise had reason to belief that by the reason of omission or failure on the part of the assessee to file return under section 70 for any prescribed period or to disclose wholly or truly the material facts required for verification of the assessment under section 71, the value of taxable service has escaped assessment or has been under-assessed or service tax has not been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id that these was intention on the part of the Appellant to evade the tax. We do not accept the plea of the appellant with regard to time barred as the period of dispute in this case from 01.07.03 to 01.07.04 and during the period prior to 10.09.2004, the section 73 of the Finance Act, 1994 regarding recovery of service tax not levied or paid or short levied or short paid was as under:- 73(i) if:- (a) The Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise has reason to believe that by reason of omission or failure on the part of the assessee, to make a return under section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of service tax due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. 4.1 It is only w.e.f. 10.09.04 that the section 73 was substituted by a new section 73 whose language was identical to the language of section 11A(1) of the Central Excise Act, 1944 in which the invoking of extended limitation period of five years from the relevant date is linked with the existence of fraud, wilful mis-statement, suppression of facts and deliberate contravention of rules on part of the assessee. In terms of section 73 as it s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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