TMI Blog2023 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... DUE CERITIFCATE DATED 16.12.2016 received from the service tax department for the alleged financial year 2015-16 - Invocation of extended period of limitation - HELD THAT:- The appellant s business was scrutinised by the service tax department for FY 2015-16 for which a NO DUE certificate was already issued to the appellant by the same service tax department based on ITR filings on 2016. Thus, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal stands allowed. - HON BLE SHRI P. K. CHOUDHARY, MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN, MEMBER ( TECHNICAL ) Shri Ankit Kanodia, Advocate for the Appellant (s) Shri A.Roy, Authorized Representative for the Revenue ORDER Per : P. K. CHOUDHARY : The present appeal has been filed by the appellant against the adjudication Order-in-Original No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment and hence there was NO ST 3 filed. In support, the appellant has relied upon the NO DUE CERITIFCATE DATED 16.12.2016 received from the service tax department for the alleged financial year 2015-16. Hence the appellant claims that no demand could have been made against the appellant for the said FY 2015-16 invoking extended period of limitation as the department was already aware of the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinised by the service tax department for FY 2015-16 for which a NO DUE certificate was already issued to the appellant by the same service tax department based on ITR filings on 2016. Thus, issuance of present SCN by the department in 2021 based on the same ITR findings cannot be sustained as the department was already in knowledge of the activities of the Appellant and had also given a no due ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
