TMI Blog2017 (3) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of bona fide interpretation - Since the levy itself was subject matter of interpretation, it cannot be said that the assessee had any intention to evade payment of service tax which alone would entitle the Revenue to apply the extended period to recover the service tax - appeal dismissed. - CEA No. 5 of 2016 - - - Dated:- 20-3-2017 - Mr. Hemant Gupta and Mr. S.K. Seth, JJ. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because a representation was submitted to the C.B.E. C. by the service recipient when burden of proof under self assessment scheme has been held in the decision Final Order No. ST/A/58310-311/2913-CU(DB), dated 15-10-2013 passed by the CESTAT, Principal Bench, New Delhi to be substantial and when demand of normal period has been confirmed. (2) Whether the noticee is entitled to the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny of the provisions of Chapter V and of the Finance Act, 1994 or the Rules made thereunder, then the provisions of the sub-section will not have any effect, and period of five years shall be deemed to be substituted for the words twelve months . In view of the said provision, the argument of the Revenue is that since the service tax has not been paid as per the findings recorded by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994 itself was subject matter of bona fide interpretation. Since the levy itself was subject matter of interpretation, it cannot be said that the assessee had any intention to evade payment of service tax which alone would entitle the Revenue to apply the extended period to recover the service tax. It was not an open and shut case of levy of service tax, which was avoided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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