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2025 (1) TMI 1377

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..... arch 2011 by April 25, 2011, therefore, the relevant date for computing the normal period in the case of service tax liability for the period April 2010 to September 2010 is 25.10.2010 and hence the show cause notice was required to be issued by 24.10.2011. The show cause notice dated 17.10.2011, therefore, falls within the period of one year and the demand for the period April 2010 to September 2010, therefore, falls within the normal period. There are no error in the service tax liability confirmed by the authorities below on the appellant for the period involved. The calculation arrived at by the learned counsel for the appellant in the submissions placed during the course of hearing calculating the demand of Rs. 1,07,718/- for the per .....

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..... roached this Tribunal whereby in terms of the Final Order Dated 16.10.2017, it was held that extended period of limitation provided under the proviso to section 73 of the Act cannot be invoked for confirmation of the service tax, however, the demand raised by the department are not entirely barred by limitation of time. Some of the demand is held to be within the prescribed time under section 73 and since the demands within the normal period has not been quantified by the authorities below, the matter was remanded back for the purpose of quantification of service tax demand within the normal period. 3. On remand the adjudicating authority vide order in original dated 27.06.2023 confirmed the demand of Rs. 1,98,022/- for the period April 20 .....

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..... n respect of which service tax has not been levied or paid or has been short-levied or short-paid -- (a) where under the rules made under this Chapter, a periodical return,showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed; (b) where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules; (c) in any other case, the date on which the service tax is to be paid under this Chapter or the rules made thereunder;" 8. The Tribunal in the first round of litigation had already decided the issue on merits and had referred the matter only for the purpose of quantification fo .....

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