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TMI Blog2019 (3) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice and confirmed by the authorities below. The non-payment of tax could not have come to light but for the audit conducted by the department. For these reasons, the plea of the applicant on the ground of limitation is without factual basis. There is no apparent error in the final order - Further, the question of limitation is a question of fact and would vary from case-to-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. He, therefore, submitted that the error is apparent on the face of record, since though in para 4 of the impugned order, the plea of the applicant on the ground of limitation was recorded by the Tribunal, the same has not been considered while recording the findings. It is also submitted by them that for the subsequent period, the Commissioner (Appeals) had set aside the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the failure to discharge the service tax. In the show-cause notice, para 5, it is proposed to impose penalty under section 78 of the Act alleging that the applicant has suppressed the fact of having rendered the impugned taxable services with an intent to evade payment of service tax. In Order-in-Original, the adjudication authority has found that the applicant had not discharged the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be considered as a ground for setting aside the demand on the ground of limitation. We do not find that the applicant has been able to rebut the allegations with regard to suppression of facts raised in the show-cause notice and confirmed by the authorities below. The non-payment of tax could not have come to light but for the audit conducted by the department. For these reasons, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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