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2018 (1) TMI 1275 - HC - Service TaxExtended period of Limitation - Section 73 of the FA 1994 - Held that - the findings is sufficient enough to demonstrate that the ratio of Nizam s case 2006 (4) TMI 127 - SUPREME COURT OF INDIA has been applied apparently without appreciating the relevance of that decision to the facts of the case in hand. Decided in favor of Revenue.
Issues Involved: Appeal against Customs, Excise, Service Tax Appellate Tribunal's order, application of Nizam Sugar case judgment, limitation period for show cause notice, relevance of facts to the case.
Analysis: 1. The High Court heard the appeal against the Customs, Excise, Service Tax Appellate Tribunal's decision on an issue related to a show cause notice dated 26-5-2009. The Tribunal had ruled that the second show cause notice dated 19-4-2011 was not valid due to the law laid down by the Apex Court in the Nizam Sugar case. 2. The substantial question of law raised was whether the Tribunal correctly applied the Nizam Sugar case judgment without considering the specific facts of the case at hand. The Court noted that the assessee was registered with the department on 10-4-2012, and the first show cause notice dated 26-5-2009 pertained to the period from 10-9-2004 to 24-3-2008. The Court emphasized the importance of considering the department's knowledge of transactions and activities relevant to issuing a show cause notice. 3. The Court highlighted that the Tribunal should have assessed the facts of the case to determine if they align with the Nizam Sugar case precedent. It was noted that the Tribunal's decision did not sufficiently demonstrate the application of the Nizam Sugar case to the specific circumstances of the case. Therefore, the Court concluded that a remand of all issues was necessary for a comprehensive review, considering the ends of justice. 4. Consequently, the Court ruled in favor of the Revenue, vacated the findings and order related to the first show cause notice dated 26-5-2009, and remitted the issue back to the Tribunal for further consideration. The appeal was allowed accordingly, emphasizing the need for a detailed examination of all relevant issues in light of the Nizam Sugar case judgment.
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