TMI Blog2023 (5) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... f extended period of limitation is that the afore-mentioned omissions came to light in the course of audit, but for which tax would have escaped. It is found that such allegations do not stand, as admittedly appellant have deposited the tax and accepted the audit objection, prior to issue of SCN. The extended period of limitation is not available to Revenue for issue of SCN on 30.04.2020 - appeal allowed. - SERVICE TAX APPEAL NO. 50461 of 2023 (SM) - FINAL ORDER NO. 50576/2023 - Dated:- 20-4-2023 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Varun Gaba, Advocate for the appellant. Shri Gopi Raman, Authorized Representative for the Department. ORDER Heard the parties. The issue involved in this appeal is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiver of service is located in non-taxable territory, they are not required to pay service tax. However, as pointed out by audit, the appellant have deposited the service tax of Rs. 3,67,125/- on 23 December 2019. 4. As regards the next issue regarding excess availment of abatement on the input GTA service, the appellant was rightly entitled to abatement @ 70% of the value of service. However, during the month of April 2015 and May 2015, the appellant have erroneously taken abatement @ 75%, and on this amount, the differential amount of tax liability of Rs. 21,381/-, the appellant had admitted the error and paid Rs. 21,381/- on 27.12.2019. 5. The next issue relates to utilization of Cenvat credit for payment of service tax on GTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s credit could be utilized only for payment of similar cess on output service. Thus, I find that revenue has mis-conceived in its objection that the balance of education cess and secondary cess as on 1st June 2015 has lapsed. 8. Assailing the impugned order-in-appeal, Counsel has argued that they had taken the ground before the court below that under the facts and circumstances the extended period of limitation is not invokable. This ground have been rejected by the court below. Learned counsel urges that admittedly the appellant have maintained proper books of accounts and have filed returns, though delayed by few days. Under such facts and circumstances the grounds namely willful mis-statement, suppression of facts, etc. is not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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