2016 (9) TMI 1105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjudication order, the proviso to Section 73 has also not been invoked, justifying confirmation of the demand. Therefore, the proceeding initiated by the Department is barred by limitation of time. - Decided in favour of appellant - Service Tax Appeal No.ST/813/2010-CU [DB] - Final Order No.53249/2016 - Dated:- 23-8-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. V. Padmanabhan, Member (Tec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the demand cannot be sustained on the ground of limitation. 3. On the other hand, the Id. D.R. appearing for the Revenue reiterates the findings of the impugned order. 4. Heard the Id. Counsel for both sides and perused the records. We find that the show cause notice was issued by the Department seeking confirmation of service tax demand beyond the period of limitation of one year. The relev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therein for confirmation of service tax demand beyond the normal period of limitation prescribed in the statute. Further, in the adjudication order, the proviso to Section 73 has also not been invoked, justifying confirmation of the demand. 6. Therefore, we are of the view that the proceeding initiated by the Department is barred by limitation of time. Thus, the impugned order is set aside and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X