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Commissioner C.C.E & ST Hyderabad-II Versus M/s State Bank of Hyderabad

Extended period of limitation - Banking and other Financial Service - adjustment of excess payment of service tax - service tax alleged to have been adjusted without adhering to the provisions of Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 - Held that:- suppression of facts etc. cannot be established and the demand invoking extended period is not sustainable as the same is hit by limitation of time - Decided against the revenue. - ST/1757/2012 - Final Order No. A/30510/2016 - Dated:- 14-6-20 .....

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n the months of January, 09 to March, 09, they adjusted the excess paid amount. A show cause notice was issued demanding ₹ 13,41,790/- towards service tax alleged to have been adjusted without adhering to the provisions of Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 under proviso to sub-section (1) of 73 of Finance Act, 1994 along with interest under Section 75 of Finance Act, 1994 and for imposing of penalty under Section 78 of Finance Act, 1994. The lower authority vide the impugned .....

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1994. 3. The appellant preferred appeal against the above order and the Commissioner (Appeals) allowed the appeal on the ground of limitation. Hence the revenue is before the Tribunal. It would be worth while to reproduce the relevant para in Order-in-Appeal which is as under: "In the instant case, I find that there is no documentary evidence which supports the charge of suppression and to proved the willful intention on the part of the appellants with regard to evade payment of service tax .....

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