TMI Blog2024 (4) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation can be invoked only on these grounds which are specifically provided under the statute. If the department seeks to invoke the extended period of limitation on grounds other than those mentioned in statute then such an invocation of extended period of limitation is bad in law. In this case there was no deliberate intention on the part of the appellant in either not disclosing correct information or to evade the payment of any tax. There is no positive Act was found on the part of the appellant to evade the payment of any service tax nor has any proof towards this been adduced by the revenue. A mere omission will not cause to suppression of fact and as the appellant was of bona fide belief that no service tax was liable to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-10 towards trading of petroleum products and booked expenditure in their books of account. The commission paid to foreign agent falls under category of Business Auxiliary Services and the same classifiable under sub clause (zzb) of clause 105 of Section 65 of the Finance Act, 1994 and thus liable to Service Tax. It was also observed that the appellant have received the service of Technical Testing and Analysis for a value of Rs. 2,54,304/- on which the service tax liability comes to 26,193/- during the year 2011-12. Accordingly, a show cause notice dated 17.10.2013 was issued proposing demand of service tax Rs. 40,37,151/-. The said show cause notice has been adjudicated by the adjudicating authority whereby demand proposed in the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious Audits. Therefore, there is no suppression of fact on the part of the appellant. Accordingly, the entire demand covered under extended period is not sustainable on limitation also. In support of his above submission on both the counts, he placed reliance on the following judgments:- 3i Infotech Ltd. Vs. Commissioner of Service Tax - Mumbai-11-2017 (51) S.T.R. 305 (Tri. Mumbai) Genom Biotech Pvt. Ltd. Vs. Commissioner of c. Ex. Cus. Nashik 2016 (42) S.T.R. 918 (Tri. Mumbai) Commr. of S.T., Mumbai-II Vs. Oil Natural Gas Corporation Ltd - 2017 (6) G.S.T.L. 537 (Tri. Mumbai) Stone Webster International Inc. Vs. Commr. of C. EX., Vadodara 2011 (22) S.T.R. 467 (Tri. Ahmd.) Crompton Greaves Ltd. Vs. Commissioner of C. Ex., Cus. S.T., Aurang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Ltd. Vs. C.C E. 2018 (10) TMI 392 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the entire demand of Service Tax is covered under extended period. Therefore, the appeal can be disposed of on limitation itself, without addressing the issue on merit. As regard the issue of limitation, we find that the captioned show cause notice sought to invoke the extended period of limitation under proviso to Section 73(1) of the Finance Act, 1994. The extended period of limitation can be invoked only when there is suppression of facts, willful mis-statement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point out this issue during their audit or otherwise also. Accordingly, we do not find any act of the appellant which prescribed under Proviso to Section 73(1) of the Finance Act, such as suppression of fact, willful mis-statement, collusion with intent to evade payment of tax. Therefore, the demand being under extended period cannot be sustained. 4.2 The Learned Counsel also made a submission which has force that the appellant being a SEZ unit eligible for refund of Service Tax if any payable or paid. Therefore, the entire situation is revenue neutral and there is no loss of the revenue. For this reason also there is no mala fide intention on the part of the appellant. Hence, the extended period is not invokable. In view of the forgoing d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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