TMI Blog2018 (5) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 and filed declaration and VCES Scheme 2013 on 19.2.2014. Thereafter, the show cause notice has been issued on 17.02.2015 by without invoking extended period of limitation and without alleging any suppression fraud or collusion on the part of the appellant - Admittedly, the show cause notice has been issued beyond the period of limitation, in that circumstances, the show cause notice is barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed a declaration with Punjab National Bank for declaring liability of service tax for the impugned period on 28.12.2013, on realizing appellant was required to file such declaration before the jurisdictional authorities, therefore again on 19.02.2014, the appellant filed declaration under VCES Scheme 2013. The said declaration was held filed beyond the time limit for filing declaration and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to attract the provision of Section 73 and 78 of the Finance Act 1994. In that circumstances, the proceedings with the appellant are barred by limitation, therefore, the impugned order is to be set aside on the ground of limitation. 4. On the other hand, Ld. AR submits that as it was known to the appellant that they are providing business/service and not paying service tax and thereon, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of limitation, in that circumstances, the show cause notice is barred by the limitation. Consequently the demands pertaining to extended period of limitation are not sustainable. 6. In these terms, impugned order deserves no merits, hence the same is set aside. In result, appeal is allowed with consequential relief if any. (Order dictated and pronounced in the court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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