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TMI Blog2015 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in the ST-3 returns filed with the Department. Short payment of service tax, if, any was apparent from the figures shown in the ST-3 returns. That once correct calculations have been shown by the appellant then, there cannot be any intention to evade payment of service tax, therefore, extended period cannot be invoked and that show cause notice was time barred. It is observed from the relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked in the present proceedings and appeal filed by the appellant is required to be allowed on time bar, as demand is for the period 2005-06 dt 2006-07 and show cause notice was issued on 1/2/2010 - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Service Tax, Vadodara [2012(32)STR 458 (Tri.Ahmd.)] (b) Commissioner vs. Meghmani Dyes & Intermediates Limited [2013(288)E.L.T 514 (Guj)] (c) Bhansali Engg. Polymers Limited. Vs. CCE, Bhopal [2008(232) ELT 561 (Tri. Del.)] (d) Johnson Mattey chemical India P. Limited vs. CCE, Kanpur [2014(34) STR 458 (Tri.Del.)] 3. Sh. G. Jha (AR) appearing on behalf of the Revenue argued that extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that show cause notice was time barred. It is observed from the relied upon case laws that the issue involved is no more res-Integra. In the case of Commissioner vs. Megnmani Dyes & Intermediate Ltd. (Supra) it has been observed by jurisdictional Gujarat High Court that if, prescribed returns are filed by an appellant giving correct information then extended period cannot be invoked. In the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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