TMI Blog2023 (8) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... x Registration at that time, but later on, they have taken service tax registration and paid the entire amount of service tax due against them in their own motion. The facts were known to the Department at the time of filing of ST-3 Returns for not paying service tax in time. In that circumstances, when it was known to the Department, therefore, the show-cause notice issued by invoking extended period of limitation, is not sustainable - the service tax already paid has been appropriated which has not been disputed by the appellants, the same is confirmed. But the penalties imposed on the appellants are set aside. As there is no suppression of facts, on relying on the decision of the HINDUSTAN INSECTICIEDES LTD. VERSUS COMMISSIONER CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, 2010 along with interest and to impose penalty on the appellants. 2.1 The matter was adjudicated. Demand of service tax was confirmed along with interest and service tax paid by the appellant was appropriated and penalty equal to service tax was confirmed. 2.2 Against the said order, the appellants are before us. 3. The ld.Counsel appearing on behalf of the appellants, submits that although the appellants did not take registration in time, but later on, they themselves taken registration and paid the service tax. Therefore, the proceedings were not be initiated for invoking Section 73 (1) of the Finance Act, 1994. He submits that the show-cause notice was not required to be issued. He further submits that although the show-cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the extended period of limitation is invokable or not ? 7. We find that although the appellants were liable to pay service tax from the year 2005 onwards and have not taken service tax Registration at that time, but later on, they have taken service tax registration and paid the entire amount of service tax due against them in their own motion. The facts were known to the Department at the time of filing of ST-3 Returns for not paying service tax in time. 8. In that circumstances, when it was known to the Department, therefore, the show-cause notice issued by invoking extended period of limitation, is not sustainable. In view of this, on relying on the decision of the Hon ble Apex Court in the case of Northern Operating Systems Priv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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