9911796707
TMI Blog2025 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... of provision of services. Further, the Authorities knowing well about the activities of the Appellant since 2008, Appellant filed returns for the year 2013-14 onwards and nil returns were filed from 2015-16 and 2016-17. In the circumstances, there is no reason to invoke extended period of limitation in the absence of any ingredient with an intention to evade payment of service tax. Thus, show cause notice issued under the provisions of Section 73(1) of Finance Act, 1994 is unsustainable in law. Accordingly, the notice is hit by bar of limitation. This Tribunal and other Co-ordinate Benches, in catena of decisions continuously hold that solely on the basis of Income Tax Returns, demand cannot be sustainable. Therefore, it is essential to es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ST-3 and Income Tax Returns filed by the Appellant. Both the Lower Authorities confirmed the demand along with the interest and penalty as proposed in respective show cause notices. 3. Learned Counsel for the appellant contended that no investigation taken place, no books of records perused by the Department, the demand solely on the basis of Income Tax Returns not sustainable in law. Learned Counsel further submits that the documentary evidence to show that he had not received the consideration and was shown in his Income Tax Returns. He relied on Chartered Accountant Certificate, Bank Statement and his Income Tax Returns. Further, Learned Counsel relies on the following case laws to support his contention: i) Umesh Tilak Yadav Vs Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, the Authorities knowing well about the activities of the Appellant since 2008, Appellant filed returns for the year 2013-14 onwards and nil returns were filed from 2015-16 and 2016-17. In the circumstances, there is no reason to invoke extended period of limitation in the absence of any ingredient with an intention to evade payment of service tax. Thus, show cause notice issued under the provisions of Section 73(1) of Finance Act, 1994 is unsustainable in law. Accordingly, the notice is hit by bar of limitation. 7. Further, I find that this Tribunal and other Co-ordinate Benches, in catena of decisions continuously hold that solely on the basis of Income Tax Returns, demand cannot be sustainable. Therefore, it is essential to establish t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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