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TMI Blog2013 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... held responsible for not having filing a return when the matter was within the knowledge of the department and the issue was under litigation. Respectfully following the ratio of the judgments, it is held that the demand is hit by limitation and appeal filed by the appellant is allowed by setting aside the order-in-Revision dated 31.1.2011. - ST/220 of 2011 - - - Dated:- 28-3-2013 - Mr. H.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant did not file the specified return, therefore, extended period of five years is applicable from 13.5.2003. Commissioner relied upon the Larger Bench judgment of the Tribunal in the case of Agauta Sugar Chemicals vs. CCE Noida [2010-TIOL-1185-CESTAT-DEL-LB]. 2. Heard both sides. 3. It was argued by the advocate of the appellant that the demand is time barred as extended period in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Revision and relied upon the Notification No. 4/2003-Service Tax dated 14.5.2003 vide which, inter-alia, Rule 7A was inserted in the Service Tax Rules, 1994. It was argued that a specific return was required to be filed by the appellant within six months from 13.5.2003. As the same was not filed in time, therefore, extended period can be invoked in this case. 5. After going through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In these circumstances, admittedly, the assessee could not be faulted with for not having filed a return after getting himself registered. More particularly, when one considers the language employed in the Proviso below sub-section (1) of Section 68 and the provisions of Section 71A of the Finance Act, 1994, it is not possible to state that the language of the Statute is so clear that any default ..... X X X X Extracts X X X X X X X X Extracts X X X X
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