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TMI Blog2012 (5) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... onus is on revenue to find out the cause of surrendering registration if action is not taken at the same time, the same cannot be questioned subsequently. Therefore extended period is not invocable. matter is sent back to the adjudicating authority to requantify the demand - ST/14/2010-MUM. - A/316/2011/SMB/C-IV - Dated:- 6-7-2011 - ASHOK JINDAL, J. V.M. Doiphode for the Appellant. Sanjay Kalra for the Respondent. ORDER 1. The appellants have filed this appeal against the impugned order confirming the service tax demand of Rs.3,24,493/- along with interest under Section 75 of the Finance Act, 1994 and various penalties under Section 77 and 78 of the Finance Act, 1994. 2. The brief facts of the case are that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, demand and extended period are not sustainable. On merits he fairly agreed that the appellant has no case. 4. He further submitted that although during adjudication, benefit of input service credit was given but not in all the cases on the ground that either the original invoice is not produced or the invoice are not bearing the service tax registration. Therefore, he prayed that the matter be remanded back to the adjudicating authority for requantifying the demand for the normal period of limitation by giving the benefit of input service credit for which appellants are ready to produce the original invoice and also undertake to produce service tax registration for the invoices which are not bearing service tax registration. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dwise Advertising (P.) Ltd. v. CST [2010] 8 taxmann.com 227/[2011] 30 STT 135 (Ahd - CESTAT) that interpretation of surrender as revealing deliberate intention not to pay service tax is not sustainable as surrender of registration to be taken as made on belief of non-requirement of such registration. Therefore, onus is on revenue to find out the cause of surrendering registration if action is not taken at the same time, the same cannot be questioned subsequently. Therefore extended period is not invocable. Following, the ratio laid down in the above judgment, I hold that extended period of limitation is not invocable in this case. 8. The matter is sent back to the adjudicating authority to requantify the demand pertaining to normal p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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