2025 (1) TMI 143

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..... dani, Advocate. For the Respondent: Shri Dhananjay Dahiwale, Authorized Representative. PER: S.K. MOHANTY The facts of the case are that M/s Bharat Heavy Electricals Ltd. (BHEL), in the present case, had awarded the contract for installation and commissioning of the Thermal Power Plant to M/s Sunil Hi-tech Engineers Ltd. Pursuant to such contract awarded by the ultimate service receiver, the .....

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..... he Finance Act, 1994. The show cause notice issued to the appellants had invoked the extended period of limitation, provided under Section 73 of the Act of 1994. 2. Heard both sides and examined the case records. 3. The issue with regard to levy and collection of service tax from the sub-contractor was highly contentious and there were divergent views expressed by the co-ordinate Benches of the .....

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..... , collusion, mis-statement etc., for invoking the extended period of limitation for issuance of the show cause notice. In support of such contention, the appellant has relied upon the orders passed by the Co-ordinate Benches of the Tribunal, in the cases of M/s. Vinoth Shipping Services Vs. Commissioner of Central Excise and Service Tax, Tirunelveli - 2021- TIOL-555-CESTAT-MAD,MurariLal Singhal Vs .....

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..... hat the same should be issued within the normal period of one year from the relevant date. However, under exceptional circumstances, where there is involvement of fraud or collusion or willful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the Rules made there under with intent to evade payment of service tax, then in such cases instead of the .....

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..... are of the considered view that the service tax demand can only be raised within the normal period and since, the elements itemized in the proviso clause are absent, the extended period cannot be invoked. We find that the Co-ordinate Benches of the Tribunal in the judgements relied upon by the appellants have allowed the appeals on the ground of limitation. 6. Therefore, the impugned order, to t .....

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