9911796707
TMI Blog2018 (12) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... d only up to 5 years, even if in case of any suppression on the part of the assessee - In the absence of any authority to raise the demand beyond the period of 5 years, the contentions of the learned advocate is agreed and it is held that the demand could have been raised and confirmed only for the period of 5 years from the relevant date. Matter remanded to the Original Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orial centre and were duly registered with the Department for the said services under the category of Commercial Training Coaching Services . The tax liability was being discharged by them by filing ST-3 returns etc. 3. As a result of investigations, conducted at the end of each of the appellants, revenue entertained a view that the appellants were suppressing the value of taxable services a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year and in case of any malafide, the maximum period of 5 years for raising the demand. There is no provision under the said Act to raise the demand beyond the period of 5 years. As such, he submits that the demand, which pertains to the period beyond 5 years is required to be set aside. He fairly agrees that the said issue was not raised before the lower authorities. Inasmuch as, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentions of the learned advocate on the said count and hold that the demand could have been raised and confirmed only for the period of 5 years from the relevant date. As such, we set aside the impugned orders and remand the matter to the Original Adjudicating Authority for quantification of the demand falling within the period of 5 years from the date of issuance of show cause notice. The reducti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
