2017 (12) TMI 21

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..... normal period of limitation under Section 73(1) of the Finance Act, 1994 - the matter should go back to the adjudicating authority for quantification of the service tax demand payable by the appellant within the normal period of limitation - appeal allowed by way of remand. - ST/593/2011-DB with ST/Misc./50541 & 50544/2017 - ST/A/57476/2017-CU[DB] - Dated:- 23-10-2017 - Mr. S.K. Mohanty, Member .....

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..... inasmuch as there is no element of mens rea on the part of the appellant in defrauding the Government revenue. Thus, he submits that the service tax demand should be confined to the normal period of one year only. To support such stand, the ld. Advocate has referred to the adjudication order at paragraph 24 and 26 to state that the adjudicating authority himself has observed that there is no supp .....

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..... o personal interest of any individual was involved in non-payment of tax or noncompliance of legal requirement deliberately. It is viewed that being a government department, there is absence of personal gain for an individual and it cannot be held that there was a suppression or wilful misstatement or contravention of the provisions of law with the guilty intention. 6. From the above observa .....

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