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TMI Blog2017 (3) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier SCN and the date of issue of the said SCN? - Held that: - deliberate defiance and the intention to avoid and evade the taxes were noticed - extended period has been rightly invoked The appellant did not reply to various communications from more than one and half years and did not file the Service Tax return also - section 80 could not be invoked - penalty u/s 78 upheld - appeal dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d again invoking the extended period of limitation. He argued that it is not open to Revenue to issue SC for the second time invoking the extended period, especially for the period 1.4.2006 to 20.12.2007 i.e. the period falling after the period covered in the earlier show-cause notice and the date of issue of the said show-cause notice. He further pointed out that they had paid ₹ 12,18,423/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the impugned order. 4. I have carefully considered the rival submissions. I find that the show-cause notice is issued for recovery of ₹ 34,55,247/- but the Order-in-Original confirmed not only this amount but also ₹ 12,18,423/-, which was already paid by the appellant. Confirmation of demand of ₹ 12,18,423/- is therefore set aside, however, appropriation of the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that extended period has been rightly invoked. Normally charitable trust needs to be considered favourably with respect to Section 80 of the Finance Act, 1994. However, in the instant case, I notice deliberate defiance and the intention to avoid and evade the taxes. The appellant did not reply to various communications from more than one and half years and did not file the Service Tax return als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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