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TMI Blog2025 (5) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in respect of Service Tax Appeal No. 50580 of 2019 filed by M/s Krishi Upaj Mandi Samiti, Sawai Madhopur. 2. The brief facts leading to this application are as follows:- The appellant had filed the subject appeal against the Order-in-Appeal No. 491(SM)ST/JPR/2018 dated 30.11.2018 passed by the Commissioner (Appeals), Central Excise and Central Goods and Service Tax, Jaipur wherein the Commissioner (Appeals) upheld the demand of Service Tax of Rs. 61,334/- on the taxable value of Rs. 4,96,230/- for the period 01.04.2012 to 30.06.2012 along with interest under Section 75 of the Finance Act, 1994. The Final Order No. 53436-53500/2017 dated 25.05.2017 was passed by this Tribunal wherein it was held that the extended period of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the SCN is issued. He submitted that the demand raised for the impugned period is barred by limitation as extended period under the proviso to Section 73(1) could not have been invoked for issuing the show cause notice on 19.06.2014 for the period 01.04.2012 to 30.06.2012 and the power to issue show cause notice is conferred by Section 73(1) of the Finance Act, 1994 which deals with provisions of recovery of service tax not levied or paid or short levied or short paid or erroneously refunded. 3.1 Learned counsel stated that a perusal of sub-section (1) of section 73 of the Finance Act, 1994 shows that where any service tax has not been levied or paid, the Central Excise Officer may, within eighteen months from the relevant date, ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have gone through the case records and the submissions of the learned counsel for the appellant and the learned AR for the Department. 6. A perusal of show cause notice, it is seen that the said notice is issued invoking the extended period under section 73(1) of the Finance Act, 1994. "8. Therefore M/s Krishi Upaj Mandi Samiti, Sawai Madhopur (Raj.) were called to show cause as to why:- (i) Service Tax amounting Rs.5,74,245/- during the period from 01.04.2012 to 31.03.2013 under the category of "Renting of Immovable Property Service' should not be demanded and recovered from them under proviso to Section 73(1) of the Finance Act, 1994; (ii) Interest at the appropriate rate should not be recovered from them under Section 75 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of this sub-section shall have effect, as if, for the words "one year", the words "five years" had been substituted." 7. In the instant case, it is seen that the show cause notice was issued on 19.06.2014 invoking the extending period demanding service tax for the period 1.4.2012 to 31.03.2013. As per the proviso to section 73(1), the demand can be raised for a period of five years from the relevant date. The demand in the instant case was for the period 1.4.2012 to 31.03.2013 raised vide show cause notice dated 19.06.2014. Vide the impugned final order, the demand has been upheld for the normal period following the Hon'ble Supreme Court decision as quoted above. 8. Hence, we hold that there is no error apparent on record. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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