TMI Blog2016 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- the notice stand issued in the April, 2010 for confirmation of demand of duty relating to the activity undertaken in December, 2006. The said activity of the assessee was not performed in India and the demand was confirmed on the reverse charge basis, in respect of commission paid to foreign bankers for raising the capital in foreign countries. During the relevant period, there was lot o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13- Cus - Order No . SO/ 50162/2016-Cus - Dated:- 7-3-2016 - MS ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent : Ms. Suchitra Sharma, AR ORDER PER ARCHANA WADHWA: The stay petition prays for dispensation of the condition of pre-deposit of service tax liability of ₹ 48,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, they were issued a show cause notice at Jaipur dated 5.11.09 which, of course was dropped by the Commissioner as being without jurisdiction and accordingly the appellant was served upon with another show cause notice at Delhi on 27.4.2010. It is the contention of the learned advocate that during the relevant period, the law was not clear and the same was finally settled by the Bombay High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the investigation and as such, would not come to the rescue of the assessee. The appellants have not been able to show by producing any evidence on record that the Revenue was intimated about the said activity of the assessee, during the relevant period. In such a scenario, invoking the longer period is not barred by limitation. 5. After appreciating the submissions made by both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the malafide by the appellant. It cannot be said that the non-payment of service tax, if at all, was with an intention to avoid the same. As such, at this stage, we are of the view that the appellant has good case on limitation. 6. We further note that in terms of the order of the Commissioner (Appeals), the appellant has already deposited the amount of ₹ 4.88 lakhs approx. By treating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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