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2018 (3) TMI 1132

ing the suppression clause under Section 73 of the Act covering the period 2004-05 to 2008-09 - the crux of the issue raised in the present proceedings is no different from that in the earlier proceedings. All the issues remain the same. Even the respective contracts, received by the appellant were from the same organizations for similar kind of construction work - the Department is not justified in invoking the suppression clause once again in the second show cause notice. - The demand raised in the SCN dated 19/10/2012, on the same grounds as the earlier SCN dated 07/04/2010 has to be restricted to the normal time limit. - Matter remanded to the adjudicating authority for de novo decision on merit for the period falling within the .....

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ial houses for individuals, intended for personal use, under Construction of Residential Complex Service . ii. Construction carried out for Birla Educational Trust established for education purposes. iii. The claim of abatement under the CICS was denied and Service Tax was confirmed on gross amounts billed, taken from the Profit and Loss Account. iv. The benefit of WCS Composition Scheme was denied. 4. The arguments advanced by the Ld. Advocate on behalf of the appellant are summarized below:- i. For the earlier period i.e 2004-05 to 2008-09, the Department had raised demands for Service Tax by issue of earlier show cause notice dated 07/04/2010. The issues raised in the earlier show cause notice are identical to those dealt with in the pre .....

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tory was delivered in the context of manufacture‟ under the Central Excise Act whereas in the present case the issue is of Service Tax levy. He argued that in the present system of self assessment, documents and full transaction details are not supplied to the department and hence department was justified in invoking the allegation of suppression. 6. We have heard both sides and perused the record. 7. The present proceedings stand initiated with issue of show cause notice dated 19/10/2012, covering the period of demand 2009-10 and 2010-11. It is seen from record that the earlier show cause notice dated 07/04/2010 was issued invoking the suppression clause under Section 73 of the Act covering the period 2004-05 to 2008-09. We have peru .....

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show cause notice dated 07/04/2010 has to be restricted to the normal time limit. 11. The appellant is already registered with the Service Tax department and has been filing ST-3 returns periodically. It is also seen from the records that that appellant‟s books of accounts are also periodically audited by the departmental officers. From the record of the present case, we fail to see any specific evidence brought forth by Revenue indicating any positive act of suppression on the part of the appellant. On account of this reason also, we hold that the demand in the present case is to be restricted to that falling within the normal time limit. 12. In view of the above discussion we set aside the impugned order and remand the matter to th .....

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