TMI Blog2024 (1) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... crues by the 6th day of the following month and as per Rule 7 the assessee is required to submit the half yearly return by the 25th of the following month. In the present case for the period 1.04.2008 to 30.09.2008 the return was required to be submitted by 25th of October, 2008, which would be the relevant date for computing the period of five years. Therefore, the show cause notice issued on 21.04.2014 for the period in question is beyond the period of five years. It is a settled position that no demand can be raised beyond the period of five years. The assessee is correct in saying that the show cause notice is barred by time and is unsustainable. Neither the demand is maintainable nor the interest and penalty is leviable - the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was dropped on account of excess demand on advance rent on accrual basis, whereas the tax was payable on receipt basis. Also amount of Rs.26,19,907/- paid by the appellant was deducted. The balance amount of Rs.40,01,704/- was confirmed for the period 1.04.2008 to 30.09.2008. The appellant is aggrieved by the confirmation of the said duty amount and hence have filed the present appeal before this Tribunal. 4. The learned Counsel for the appellant has challenged the manner of computing the demand as adopted by the Department and accepted by the Adjudicating Authority, treating the receipts for whole year as receipts for the second half year i.e., 1.10.2008 to 31.03.2009. The appellant has submitted the summary of ST-3 Returns filed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,73,98,907 45,82,320 45,82,320 September 3,27,38,630 9,40,500 3,17,98,130 39,30,246 39,02,706 22,34,30,507 51,42,842 21,82,87,665 2,66,01,934 2,66,07,609 Summary of Service Tax Returns for the period 01.10.2008 to 31.03.2009. Tax Period Gross amount received Exempt Turnover Net Taxable Value Service Tax Payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the demand is time barred having been issued beyond the period of five years. 5. The learned Authorised Representative for the Revenue reiterated the findings of the Adjudicating Authority and also submitted that the appellant did not cooperate and despite number of letters and summons issued the appellant did not supply the adequate documents and hence show cause notice had to be issued considering the income to be related to the period commencing from 01.10.2008. Non-payment of service tax was found during the course of detailed investigation of the records of the appellant. The appellant have wilfully suppressed the facts from the department and, therefore, the extended period of limitation is invokable and the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection, relevant date means as under :- (6) For the purposes of this section, relevant date means,- (i) in the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid- (a) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed; (b) where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules; (c) in any other case, the date on which the service tax is to be paid under this Chapter or the rules made thereunde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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