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M/s. M.K. Traders Versus C.C.E., Indore

2016 (9) TMI 1105 - CESTAT NEW DELHI

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 pe .....

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n of time. - Decided in favour of appellant - Service Tax Appeal No.ST/813/2010-CU [DB] - Final Order No.53249/2016 - Dated:- 23-8-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Present for the Appellant, Mr. Ma .....

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he 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 .....

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nnot be sustained on the ground of limitation. 3. On the other hand, the Id. D.R. appearing for the Revenue reiterates the findings of the impugned order. 4. Heard the Id. Counsel for both sides and perused the records. We find that the show cause no .....

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Finance Act, 1994 since last five years and should be well versed with the law & procedure of Service Tax & Central Excise, Therefore, it appears that the notice have wilfully not obtained registration, paid service tax and declared the value .....

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