TMI Blog2024 (4) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... demand through show-cause notice was 18 months from the relevant date and if any fraud, collusion, wilful misstatement, suppression of facts, contravention of any of the provisions of this Chapter or the Rules made thereunder with intent to evade payment of Service Tax is noticed in view of proviso to Section 73(1), Central Excise Officer can served notice for demand that could be extended up to 5 years. This being the statutory provision, the notice of demand being signed on 16.10.2015 and dispatched thereafter cannot be considered to have been sent within 18 months of the end of financial years, up to which demand is made i.e. up to 31st March 2014 - the show-cause notice is not issued in conformity to the law and, therefore, it was requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manpower Supply Service is assailed by the Appellant in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is engaged in providing taxable services such as GTA, Manpower, Consulting Engineer, BAS, BSS, IPR, Information Technology Software Service, etc. During scrutiny of its financial records by the Auditor of the Central Excise and Service Tax Department Pune Commissionerate, it was noticed that Appellant had shown expenditure in foreign currency under the heading Salary and on being enquired it informed that some of its employees were deputed to its foreign counterpart viz. M/s. Pierburg GMBH, Germany, who are paid salary from India. Holding the same to be manpower supply service on secondment and allegedly suppression o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand through show-cause notice was 18 months from the relevant date and if any fraud, collusion, wilful misstatement, suppression of facts, contravention of any of the provisions of this Chapter or the Rules made thereunder with intent to evade payment of Service Tax is noticed in view of proviso to Section 73(1), Central Excise Officer can served notice for demand that could be extended up to 5 years. This being the statutory provision, the notice of demand being signed on 16.10.2015 and dispatched thereafter cannot be considered to have been sent within 18 months of the end of financial years, up to which demand is made i.e. up to 31st March 2014. We are, therefore, of the considered view that the show-cause notice is not issued in confor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
