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TMI Blog2025 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ibid was invoked. Insofar as issuance of the show cause notice is concerned, the statute clearly mandates that 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 normal period of 1 year, the show cause notice can be issued by invoking the extended period of limitation of 5 years. In the case in hand, it is an admitted fact that payment of service tax by sub-contractor was not free from doubt and thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appellants M/s Essem Erectors. As a main contractor, M/s Sunil Hi-tech Engineers Ltd. had discharged the service tax liability on the entire amount of service rendered to the recipient of service i.e., BHEL. Since, the appellants herein did not pay service tax into the Central Government account as a sub-contractor, the Department had issued the show cause notice, seeking for confirmation of the service tax demand. The matter arising out of the show cause notice dated 29.06.2012 was adjudicated vide order-in-original dated 02.07.2013, in confirming the service tax demand alongwith interest on the appellants. Besides the impugned order has also imposed penalties under Section 77 and 78 of the Finance Act, 1994. The show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unelveli 2021- TIOL-555-CESTAT-MAD,MurariLal Singhal Vs. Commissioner of Central Excise And Service Tax, Jaipur-I 2019-TIOL-2325-CESTATST/ DEL., Veejay Marketing Vs. Commissioner of Central Excise And Service Tax, Coimbatore -2018-TIOL-3387-CESTAT-MAD, Thakarshi J Likhiya Vs. Commissioner Of Central Excise ST, Rajkot 2023 (6) TMI 847-CESTAT-Ahmedabad and Space Impex Pvt. Ltd. Vs. C.C.E. S.T. Rajkot 2023 (9) TMI 523-CESTAT-Ahmedabad. 5. It is an admitted fact on record that the show cause notice dated 29.06.2012 had proposed for recovery of service tax from the appellant for the services provided during the period of 2007-08 to 2010-11 and for proposed effecting recovery, the proviso clause appended sub-section (1) of Section 73 ibid was inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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