TMI Blog2018 (1) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed against the appellant for short payment of service tax of ₹ 1,23,769/- is proper and justified - that part of service tax demand is barred by limitation of time inasmuch as the show cause notice was issued beyond the normal period of limitation provided under Section 73(1) of the Act. The matter is remanded to the original authority for quantification of the service tax liability a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as ₹ 72,36,338/-. Thus, while conducting audit in the premises of the appellant, the Service Tax department observed that there was difference in value of ₹ 11,98,326/-, on which service tax liability of ₹ 1,23,769/- was required to be paid by the appellant. Accordingly, show cause proceedings were initiated by the department and adjudged amount of service tax of ₹ 1,23,769 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l part of the adjudged demand is beyond the normal period provided under Section 73(1) of the Finance Act, 1994 and the same cannot be confirmed in absence of proper substantiation with regard to the involvement of the appellant in the fraudulent activities concerning suppression, mis-statement, fraud with intent to evade payment of service tax. To support such stand, the ld, Advocate has relied o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate vis-a-vis the ST-3 returns filed by it before the department. Thus, the demand confirmed against the appellant for short payment of service tax of ₹ 1,23,769/- is proper and justified. However, I find that part of service tax demand is barred by limitation of time inasmuch as the show cause notice was issued beyond the normal period of limitation provided under Section 73(1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression etc., is entirely on the department and in absence of proper proof of malafides on the part of the noticee, extended period of limitation cannot be invoked. Therefore, the impugned order is set aside and the matter is remanded to the original authority for quantification of the service tax liability along with interest within the normal period of limitation. 7. In the result, appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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