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TMI Blog2024 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment from the Balance Sheet and reconciliation statement submitted by the Appellant themselves. The Notice has been issued on the basis the differences found in the data furnished by the appellant in these two documents. Therefore, it is observed that there is no suppression of facts with intention to evade payment of tax established in this case. Further, it is observed that the Show Cause Notice in this case has been issued on 27.09.2019, which is beyond the period of thirty months from the date of filing of the Return by the Appellant i.e., 13.01.2017/14.01.2017. The entire demand confirmed in the impugned order is hit by the bar of limitation. Since the Department has not brought any evidence on record to establish the intention to ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, along with interest and penalty: - a. Regarding Service Tax liability of Rs. 4,90,025/- on advances from the customers, the ld. adjudicating authority confirmed the demand of Rs.4,68,364/- and dropped the remaining amount of Rs. 21,661/- b. Regarding Service Tax liability of Rs. 8,48,068/-on the portion allotted to the Land owner, the ld. adjudicating authority confirmed the entire demand of Rs. 8,48,068/- c. Regarding Service Tax Liability of Rs. 10,62,960/- with regard to the Siliguri Project, the ld. adjudicating authority confirmed the demand of Rs. 8,72,069/- and considered the remaining amount of Rs. 1,90,891/- as already paid by the Appellant prior to issuance of the impugned Show Cause Notice. 3. On appeal, the Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that in the impugned order, the ld. appellate authority has held that the Appellant has filed the S.T.-3 Return for the period from July 2012 to September 2012 on 13.01.2017. The appellant submits that the ld. appellate authority has upheld the demands confirmed in the impugned order by invoking extended period of limitation. In this regard, the Appellant submits that they have taken Registration on 15.06.2016 and filed the Return for the earlier period also on 13.01.2017. It is the submission of the appellant that the entire information for issue of the Notice has been taken from the Balance Sheet and reconciliation statement provided by them. Thus, they have not suppressed any information from the Department. Even if the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the advances received by the Appellant were not disclosed in their Returns filed. Therefore, he submits that the demands have been rightly confirmed by the authorities below and accordingly he supports the impugned order. 6. Heard both sides and perused the appeal records. 7. We observe that the Appellant took registration with the Department on 15.06.2016 and filed S.T.-3 Returns for the earlier periods on 13.01.2017 and 14.01.2017. Thus, we observe that after taking registration and filing of the returns, the department is well aware of the activities of the appellant. In this case, we find that the Department had issued the Show Cause Notice on 27.09.2019 by alleging suppression of facts on the part of the Appellant and also alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no suppression of fact involved in this case. The department itself was not clear under what category the service rendered by the Appellant was classifiable. In the impugned order, in para 13.6.12, the adjudicating authority observed that the contracts are classifiable as Mining Service, Clearing and Forwarding Services and finally in para 13.5, he concluded that the services are classifiable under Cargo Handling Service . In the case of Ugam Chand Bhandari v. CCE reported in 2004 (167) E.L.T. 491/[2004] 2004 taxmann.com 823 (S.C.), the Hon ble Supreme Court has held that when there is lack of clarity even within the department, extended period cannot be invoked to demand duty. As observed above, the adjudicating authority himself has clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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