TMI Blog2017 (12) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... g should fall under the category of exempted service, was highly contentious. The activity of trading was brought into the preview of exempted service in Section 66 D of the Finance Act, 1994 as amended by Finance Act, 2012. Thus, in such eventuality, allegation of suppression, mis-statement etc. cannot be leveled against the appellant for invocation of the extended period of limitation for issuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judged demand confirmed in the original order dated 13.10.2015. 2. In this case, Service Tax demand was confirmed against the appellant on the ground that during the period from 01.04.2011 to 30.06.2012, it had used common input services for providing taxable service as well as exempted service (Trading of goods). Thus, the Department contended that the appellant was required to follow the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the appellant. He further submitted that the extended period of limitation cannot be invoked, inasmuch as, there was no element of mis-statement, suppression or contravention of cenvat provisions, with intent to evade of payment of Service Tax. The ld. Consultant had relied on the decision of this Tribunal in the case of BCH Electric Ltd. Vs. Commissioner of Central Excise, Delhi-IV 2013, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leveled against the appellant for invocation of the extended period of limitation for issuance of the SCN. Further, the appellant is a registered assessee under the Service Tax statute and had complied with the statutory provisions, including filing returns. Thus, it cannot be said that the appellant had contravened any of the provisions of the statute. Therefore, I am of the considered view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
