2006 (11) TMI 17

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..... ering sufficient for invocation of extended period by the adjudicating authority
[Order per : S.L. Peeran, Member (J)]. - In both these appeals, the common question of law and facts are involved, hence they are taken up together for disposal as per law. 2.The show cause notice proceeded to levy service tax based on the returns filed to the Income Tax authorities disclosing the amounts due from .....

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..... Income Tax Returns. He submits that the matter has to go back to the Original Authority for recalculation of the duty by excluding the amounts still due from the party. 4.The learned JDR submitted that in terms of the provisions of Section 68 and 70 of Finance Act, 1994 non-filing of returns itself is sufficient to invoke larger period. The Section was amended for subsequent period and that bene .....

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..... of the Tribunal ruling rendered in the case of M/s. Tempest Adv. (supra). Therefore, the confirmation of demands is required to be recomputed. 5.1.With regard to the prayer of the appellants to give them the benefit of time bar is concerned, it is seen in terms of the Section 73 of the Finance Act 2001, that there was no provision for time limit for recovery of dues and to allege the ingredients .....

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