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TMI Blog2020 (7) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... lements for invoking extended period of limitation - Further, in view of submissions of the learned Chartered Accountant on behalf of the appellant that the amount voluntarily deposited was more than service tax liability for normal period, there were no provisions for issue of said show cause notice dated 05.06.2017 in view of provisions of Sub-section (3) of Section 73 of Finance Act, 1994. Therefore, subject SCN was not sustainable. The impugned Order-in-Original is not sustainable - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70407 of 2019-[DB] WITH Service Tax Appeal No.70408 of 2019 AND Service Tax Appeal No.70409 of 2019 - FINAL ORDER NOS-70243-70245/2020 - Dated:- 28-7-2020 - Smt. Archana Wadhwa, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for late filing of ST-3 returns and therefore, late filing of ST-3 returns cannot be ground for invoking extended period of limitation. They also submitted before the Original Authority that they had issued invoices to all their customers and all the transactions are recorded in their books of account. As such, there was no suppression of any facts nor there was any fraudulent intention. The learned Original Authority accepted the plea of the appellants that the details of transactions were recorded by the appellant in their specified records and therefore he had held that the appellants were entitled for reduced penalty under proviso to Section 78(1) of Finance Act, 1994. However, the Original Authority confirmed the demand of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling ST-3 returns. Admittedly amount of ₹ 6,81,38,990/- were paid before issue of show cause notice and all transactions were recorded in specified records. Therefore, there were no ingredients for extending normal period of limitation for raising the demand. f) The normal period of limitation was from 01.02.2015 to 30.09.2015. The Service Tax liability for the period from 01.02.2015 to 30.09.2015 was ₹ 1,81,20,700/- (Rs One Crore Eighty One Lakh Twenty Thousand Seven Hundred only). The Service Tax deposited before issue of show cause notice was much more than the said amount. Hence, under Section 73 (3) of Finance Act, 1994 the said show cause notice dated 05.06.2017 could not have been issued. g) Since the authority did ..... X X X X Extracts X X X X X X X X Extracts X X X X
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