2017 (4) TMI 1228

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..... er confirms that the elements of Section 73 (1) is absent in invoking extended period. Therefore, impugned order confirming the service tax demand beyond the normal limitation period is not sustainable - demand beyond normal period set aside - appeal allowed - decided partly in favor of appellant. - Service Tax Appeal No.3848 of 2012 - ST/A/52305-2017-CU[DB] - Dated:- 13-1-2017 - Shri S.K. Moha .....

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..... ned order dated 06/09/2012 has upheld the service tax demand and set aside the penalties imposed under Section 76 and 78 ibid, by invoking the provisions of Section 80 ibid. 2. The learned Advocate appearing for the appellant submits that substantial period of demand is barred by limitation of time. The period involved is from 2005-2006 to 2008-2009 (upto 08/2009) whereas the show cause notice .....

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..... (Appeals) has recorded the specific findings in the impugned order that the appellant had not collected any service tax from his customers and intention to evade service tax cannot be leveled against the appellant. The relevant portion of the findings in the impugned order is extracted herein below :- In the above scenario as per the records available before me I find that all the transaction .....

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