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TMI Blog2014 (8) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that during the whole period from 1997-1998 till 2008, the appellant had not fulfilled statutory obligation of filing the return or intimating the department, it has to be held that the extended period is correctly invoked. Under these circumstances, the demand of service tax and interest thereof are to be upheld and accordingly are upheld. - However, penalties are set aside - Decided partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 33 (S.C.)] and the decision of the Larger Bench in the case of Agauta Sugar Chemicals [2010 (19) S.T.R. 849 (Tri.-LB)], were taken into account in this case. 2. Heard both sides in detail. 3. The assessee was required to pay service tax with interest before 30-11-2003 and to file return before 13-11-2003. Subsequently, in 2004, Section 73 was amended to include returns filed U/s.71 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -11-2003. 4. In view of the above decision, the argument advanced by the learned AR that show-cause notice issued in 2004 has to be considered as valid if extended period is invoked has to be upheld. In the light of the above legal position, the facts of the present case are examined. In this case, the Revenue came to know that the appellant had received services and liable to pay service tax s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case the appellant was not at all aware of their liability and the issue involved was for a short period of 1997-98. He submits that in view of the fact that the issue was the subject matter of so much litigations and several decisions, some of which are in favour of the appellant, and taking in to account the fact that the whole issue became finally clear in 2005, the benefit of Section 80 may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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