TMI Blog2019 (12) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... by the period of limitation since issued one day after the stipulated period of 5 years is over which extended period can only be invocable under certain contingency primarily when appellant-assessee intended to evade payment of tax there was no intention shown in the documents available on record for the period 2012-13 2011-12 since Service Tax liability against appellant was shown as zero in the audit report for that period. It is not understood as to under what authority the Excise Officials had travelled beyond the period of 18 months to find out, if any Service Tax was due when they found no evidence of fraud, collusion, wilful misstatement, suppression of fact or contravention of the provision of the Finance Act or Rule within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rule 6(3) of the CENVAT Credit Rules, 2004 for which 8% of the value of exempted service was considered as due on the appellant. Show-cause notice was issued accordingly for recovery of ₹ 1,68,712/- from the appellant alongwith interest and proportionate penalty, matter was adjudicated upon, duty demand of ₹ 1,25,199/- alongwith interest and equivalent penalty were confirmed by the Assistant Commissioner, Division-IV, Service Tax, Mumbai-VII by the adjudicating authority and the same order was confirmed by the Commissioner (Appeals) by way of dismissal of appeal preferred by the present appellant. Hence the appeal to CESTAT. 3. In the memo of appeal and during course of hearing of the appeal, among other points, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Perused the case record. As found from the show-cause notice and even in the Order-in-Original there was no Service Tax liability shown in the table that pertains to financial year 2009-10, 2010-11, 2011-12, 2012-13 and the only Service Tax liability due against the appellant for the financial year 2008-09 against which last ST-3 return was filed on 22.04.2009. Show-cause notice been issued on 22.04.2009 is, therefore, barred by the period of limitation since issued one day after the stipulated period of 5 years is over which extended period can only be invocable under certain contingency primarily when appellant-assessee intended to evade payment of tax there was no intention shown in the documents available on record for the period 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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