TMI Blog2007 (12) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ce has been issued after one year from the relevant dale and therefore, the demand is time-barred - appeal dismissed - decided against Revenue. - Appeal No. ST/105/2007 - Order No. A/3146/WZB(AHD.) OF 2007 - Dated:- 10-12-2007 - M. VEERAIYAN, TECHNICAL MEMBER For the Petitioner : Dr. M.K. Rajak For the Respondent : J.C. Patel ORDER 1. This is an appeal by the Department ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2007-ST, dated 30-5-2007], wherein it has been held as follows :- 17. The contention that the notices were barred by limitation is wholly misconceived in view of the fact that the revised show-cause notices were issued as per the amended provisions of section 73 which came into force from 10-9-2004 within one year from the relevant date which was defined in sub-section (6) of section 73 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice was required to be served within one year from the relevant date in cases where there was no fraud, collusion etc. The relevant date in cases where periodic return is filed and in cases not 30-11-2003, which was the date extended by the Supreme Court, the show-cause notices issued on 4-11-2004 were clearly within the prescribed period of one year. 18. For the foregoing reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of this, he submits that the show-cause notice for recovery of service tax not paid for the earlier period can be issued within one year from 10-9-2004. He also submits that the issue relating to time bar in case of retrospective amendment has been referred to the Larger Bench of the Tribunal in cases of Agauta Sugar Chemicals, Jaipur Glass Potteries, Guljag Industries Ltd. v. CCE [Misc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) holds that one year period should be considered from 14-11-2003, the date prescribed for fulfilling the condition of filing returns by the recipients of services of goods and transport agency. In this case, the show-cause notice has been issued after one year from the relevant dale and therefore, the demand is time-barred. No valid reasons have been adduced to interfere with the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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