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2024 (5) TMI 562 - CESTAT HYDERABADInvocation of extended period for confirming the demand - only basis on which the SCN was issued was on account of finding discrepancy between the ST3 Returns and the ITR - exemption under Entry No. 47(i) - HELD THAT:- The Department has not taken up any detailed investigation or verification for issuing the SCN for the extended period. The only basis on which the SCN was issued was on account of finding discrepancy between the ST3 Returns and the ITR. In view of this method adopted by the Revenue, the Appellant was not even put to proper notice towards the allegations wherein an amount of over Rs.4.65 Crores was demanded - there are force in the Appellant’s submission that they had bonafide belief that no Service Tax is payable. Admittedly, there is no evidence brought in by the Revenue that they were charging Service Tax on their clients. All these factual details clarify that the Department has not brought in any evidence to the effect that the extended period can be invoked. Accordingly, the confirmed demand for the extended period is required to be set aside on account of limitation itself. Therefore, the Impugned Order is set aside on account of limitation. Exemption under Entry No. 47(i) - HELD THAT:- There are force in the Appellant’s argument that the services provided form part of exemption under Entry No. 47(i) - it is also found that there is an entry at S.No. 45 of the Notification No. 25/2012, where services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo, etc., are fully exempt. Appeal allowed.
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