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TMI Blog2023 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... payment received in terms of the Notification No. 36/2010 -ST dated 28.06.2010 to avail the benefit of the exemption. Secondly, whether the extended period of limitation is invocable under section 73 of the Finance Act, 1994. 2. The appellant herein is engaged in Construction of Industrial and Commercial Service, Construction of Residential Service and Renting of Immovable Property. On the audit conducted by the department, it was found that the appellant did not pay the service tax on the receipts up to 30.06.2010, as though the receipts were received prior to 1.07.2010 through cheques but the payment was received on or after 1.07.2010 after the cheques were honoured. Accordingly, show cause notice dated 2.05.2013 was issued to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of advance payment received before the said appointed date. Explanation - For the purpose of this notification, (i) "appointed date" means the 1st day of July, 2010; (ii) "advance payment" means consideration received for the said taxable services to be provided." 4. The term used in the notification is "the amount of advance payment received". Further, the explanation provides that for the purpose of this notification, the "appointed date" is first day of July 2010 and the "advance payment" means consideration received for the said taxable services. There is no ambiguity in the terms of the notification. In terms of the settled principles of law that an exemption notification has to be construed strictly, the said clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dunkerly & Company Ltd V Commissioner (Adj.) of ST, New Delhi - 2021 (47) GSTL 35. 6. I agree with the submissions made by the learned Counsel that it is not a case of suppression or mis- statement of facts as no specific allegations have been made in the show cause notice. She is right in saying that the issue involved interpretation of the notification so as to be entitle to claim the exemption therein. There can always be two opinion as to whether it is the date of the cheque on which it is being presented or the date when the said cheque is encashed which has to be taken into account. The appellant was under a bonafide belief that since they had received the advance payment by way of cheque prior to the appointed date, they were entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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