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TMI Blog2022 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... gument and admittedly, the show cause notice has been issued on 21.04.2017 which is beyond the period of limitation of one year, therefore, the demand cannot be raised against the appellant as there is not suppression on the part of the appellant as audit took place on 02.04.2014 itself. As the show cause notice has been issued beyond the period of limitation of one year, therefore, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id service tax from the appellant as per the impugned order. But the show cause notice has been issued to them on 21.04.2017 by invoking the extended period of limitation which is highly barred by limitation; therefore, the show cause notice is not sustainable. 3. On the other hand, the ld. A.R. relied on the decision of the Larger Bench of this Tribunal in the case of Nizam Sugar Factory vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report, I find that no such objection of short payment or non-payment of service tax has been raised during the course of audit as pointed out by the ld. Counsel during the course of argument and admittedly, the show cause notice has been issued on 21.04.2017 which is beyond the period of limitation of one year, therefore, I hold that demand cannot be raised against the appellant as there is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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