2009 (3) TMI 42

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..... r Section 66(1) of Service Tax Act, 1994 as Section 66(1) of the Finance Act is the charging section and not a Machinery for recovering tax not paid – further larger period has been invoked without substantiating the allegation of suppression – demand is not sustainable owing to the deficiencies in the proceedings - S/28/2002 - 251/2009 - Dated:- 12-3-2009 - Smt. Jyoti Balasundaram, Vice Presid .....

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..... er on various grounds. It is submitted that the Show Cause Notice proposed to demand the service tax not paid invoking Section 11 of the Central Excise Act. Penalties were proposed under various Sections of the Service Tax Act, 1994 incorrectly. It is submitted that the provisions invoked are contained in the Finance Act, 1994 and not under a statute called Service Tax Act, 1994. Another ground ta .....

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..... ayment or non-payment of service tax had occurred owing to either the service provider not filing tax return or filing returns without disclosing the complete facts demand could be raised within a period of five years. It is submitted that the demand was not barred by limitation. 3. We have carefully considered the submissions of the case and the submissions by both sides. We find that the Sh .....

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