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2016 (9) TMI 1105 - CESTAT NEW DELHI

2016 (9) TMI 1105 - CESTAT NEW DELHI - TMI - Invokation of extended period of limitation - Section 73 of the Finance Act, 1994 - Demand - Held that:- the charges of suppression, misstatement etc. have not been specifically made therein for confirmation of service tax demand beyond the normal period of limitation prescribed in the statute. Further, in the adjudication order, the proviso to Section 73 has also not been invoked, justifying confirmation of the demand. Therefore, the proceeding initi .....

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e and Service Tax, Indore. The grievance of the appellant in this appeal is that the proviso to Section 73 cannot be invoked for confirmation of demand beyond the period of one year from the relevant date. 2. The Id. Advocate appearing for the appellant has referred to paragraph 11 in the show cause notice to submit that the charges of suppression, misstatement, fraud with intent to evade payment of service tax have not been categorically mentioned therein, to justify invocation of the extended .....

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