9911796707
TMI Blog2021 (3) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... Officers, Chandigarh by calling information vide letter dated 4.8.2016 in which the appellant cooperated and submitted required documents. During enquiry, the appellant, as advised by the officers, also deposited Rs. 6,52,838/- on eight different dates between 29.9.2016 and 31.3.2017 as per the availability of funds. A show cause notice was issued on 6.4.2018 under section 73 of the Finance Act, 1994 for demand of service tax amounting to Rs. 27,31,156/- pertaining to the period 1.7.2012 to 31.3.2013 by invoking the extended period of limitation. 3. The appellant contested the case on various grounds including the one that the demand for the period 1.7.2012 to 31.3.2013 was even beyond the maximum period of limitation of five years provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " means the period of limitation prescribed for any suit, appeal or application by the Schedule, and "prescribed period" means the period of limitation computed in accordance with the provisions of this Act. The Schedule to the Limitation Act has the reference only to suits of various natures, application and appeals and did not apply to the service tax matters. The recovery of service tax not levied or not paid or short levied or short paid or erroneously refunded was covered under section 73 of the Act. The Finance Act (Chapter V), 1994 is an independent code dealing with the matters relating to service tax including recovery thereof. Section 64 (3) of the Act lays down that the Act shall apply to taxable services provided on or after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies to suits, appeals and applications. Section 18 of the Limitation Act refers to acknowledgement of liability in respect of property or right and thus the service tax is neither a property nor a right. It is a tax on the service provided as levied under the Finance Act, 1994. Therefore, the provisions of Limitation Act are not applicable to the facts of this case. Therefore, the impugned order is to be set aside. 9. On the other hand, Ld.AR reiterates the findings of the lower authorities. 10. Heard the parties. 11. The sole issue before is that whether for the period 1.7.2012 to 31.3.2013, the demand is sustainable by issuance of show cause notice dated 6.4.2018 or not? 12. In terms of section 73 of Finance Act, 1994, the demand ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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