9911796707
TMI Blog2011 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the authorities that the demand is barred by limitation - Decided in favour of assessee. - 269 of 2008 - ST/352/11 - Dated:- 10-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appeared for Appellant : Shri R.K. Gupta, SDR Per Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri R.K. Gupta, ld. SDR for Revenue and nobody appeared for the respondent. 3. As per the facts on record the respondents are engaged in providing the service of commercial training and coaching. The dispute relates to the fees collected from the students during the period of April, May and June 2003. The original adjudicating authority confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3 returns to disclose the non-taxable service that is received prior to levy of tax, no suppression can be attributed to the assessee. It also stands observed by Commissioner (Appeals) that the short payment of service tax, if any, was detected by the audit in Sept. 2004 and there was a lot of correspondent between the department and the appellant subsequent to the audit report. In spite of that, the Show Cause Notice was issued after a gap of 22 months from the audit report. As such, by relying upon the Board s Circular clarifying that mere non-declaration is not sufficient for invoking longer period and on various decisions of the Hon ble Supreme Court, he has held that demand is barred by limitation. 5. The said order of Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case inasmuch as the same relates only to the fees collected for the entire course spreading beyond 1.7.2003. 8. In any case, we are of the view that the appeal can be disposed of on the point of limitation. Revenue has again reiterated their stand that inasmuch as there was no return filed by the appellant, the longer period is available. However, we note in the same very judgement of P.T. Education Training Service Ltd. relied upon by the ld. DR, it stands observed however, we agree with the submissions of the ld. Advocate that the case relates to interpretation of law. Therefore, penalty is not warranted. Accordingly, penalties are set aside. By applying the above findings of the dispute being related to interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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