9911796707
TMI Blog2023 (8) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Finance Act, 1994 or not - HELD THAT:- The question of limitation is not just a question of law but a mixed question of fact and law. Admittedly, in this case, the petitioner has not been filed the returns as is contemplated under Rule 7 of the Service Tax Rules, 1994. Therefore, it is not open for the petitioner to allege that the Department is not entitled to invoke proviso to Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 26.04.2021. The case of the petitioner is that the Show Cause Notice was beyond the period of limitation under Section 73 of the Finance Act, 1994. 4. It is submitted that the respondent has invoked larger period of limitation and therefore, in absence of any ground for suppression of facts or any of the other circumstances stipulated in proviso to Section 73 of the Finance Act, 1994, invoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021 invoking extended period of limitation under Section 73 of the Finance Act, 1994. 9. Be that as it may, liberty is given to the petitioner to file a statutory appeal before the Appellate Authority together with mandatory pre-deposit of tax within a period of thirty days from the date of receipt of a copy of this order. 10. The Appellate Authority shall dispose the appeal on merits and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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