9911796707
TMI Blog2025 (1) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... 994. 2. The appellant was working as direct sales agent of M/s LIC Housing Finance Limited [LICHF]. The service provided by the appellant involves introducing customers to LICHF for home loans and the service covered under the "Business Auxiliary Services". LICHF charges processing and administration fees from customers to apply for home loans. The appellant receives the commission from the said finance company. The appellant was neither registered under the service tax nor paid the service tax which was due on them. The show cause notice dated 17.10.2011 was issued for the period 01.04.2006 to 31.01.2011 raising a demand of Rs. 7,18,922/- along with interest and penalties. On adjudication the demand was confirmed and on appeal, only the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the department reiterated the findings of the authorities below that relevant date for demand under normal period in case of service ax liability is for the period April, 2010 to September 2010 is 25.10.2010 and hence the show cause notice dated 17.10.2011 rightly covered the said period as the last date for issuing of the show cause notice was 24.10.2011. 7. The short question now involved in the present appeal is whether the demand for the period on 1 April 2010 to 30 September 2010 is barred by limitation for not. Before considering the issue it is necessary to set out the legal provisions in this regard: "SECTION 73. Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. - (6) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted calculating one year from the date of issue of show cause notice. The appellant was required to file service tax returns for the period April 2010 to September 2010 by October 25, 2010 and for the period October 2010 to March 2011 by April 25, 2011, therefore, the relevant date for computing the normal period in the case of service tax liability for the period April 2010 to September 2010 is 25.10.2010 and hence the show cause notice was required to be issued by 24.10.2011. The show cause notice dated 17.10.2011, therefore, falls within the period of one year and the demand for the period April 2010 to September 2010, therefore, falls within the normal period. I do not find any error in the service tax liability confirmed by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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