9911796707
TMI Blog2023 (11) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. This cannot be a ground for alleging suppression. Moreover, the Department has issued a Show Cause Notice for the earlier period. Being so, the Show Cause Notice issued invoking extended period for the subsequent period cannot sustain. There is no positive act of suppression brought forth and established by the Department to establish intent to evade payment of Service Tax - the Show Cause Notice is therefore time-barred. Invocation of Section 80 for setting aside the penalties in regard to the demand of Service Tax for the normal period - HELD THAT:- From the facts and evidences narrated as above, we find that the issue is wholly interpretational in nature and the appellant who is engaged in manufacture was under bona fide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Banking and Other Financial Services . Show Cause Notice was issued dated 17.11.2011 for period 01.01.2009 to 31.08.2011, proposing to demand the short-paid Service Tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. On appeal, the Commissioner (Appeals) upheld the same. Aggrieved by such order, the appellant is now before the Tribunal. 2. The Ld. counsel Mr. M.N. Bharathi appeared and argued for the Department. It is submitted that the issue on merits has been decided against the appellant in their own case for the earlier period vide F.O. No. 40652/2023 dated 04.08.2023. The Ld. counsel submitted that the earlier Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld definitely fall under Section 65 (12) of the Finance Act, 1994 under the category of Banking and Financial Services as these are in the nature of giving Bill Discounts. The Show Cause Notice has stated that the appellant did not furnish the details of the relevant period within time though requested by the Department. This amounts to suppression of facts and therefore the Show Cause Notice issued invoking the extended period is legal and proper. It is submitted that the original authority has considered the issue of limitation and held that the invocation of extended period is legal and proper. The Ld. AR prayed that the appeal may be dismissed. 4. Heard both sides. 5. The Ld. counsel has fairly conceded that the issue stands cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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