Department have been considered.
Extended Period of Limitation
22. The invocation of the extended period of limitation needs to
be taken up first. According ... present case, when the period of limitation
had already expired and when the extended period beyond
one year was not available to the department
period of limitation was invoked by the revenue.
32. Under the proviso to sub-section (1) of Section 11-A, an
extended period of limitation ... extended period of
limitation by the Commissioner in his order. The High Court, in
the impugned order, has confirmed the extended period of
limitation
Invocation of extended period
"3.10. The Noticee in its defense also
contested the invocation of extended period of
limitation. In the instant case ... extended period of
limitation. Learned counsel, therefore, submitted that the reason assigned
27
E/51511/2018
for invoking the extended period of limitation that
extended period of limitation, it would be pertinent
to refer to the finding recorded by the Commissioner that the extended
period of limitation contemplated under ... imposed are
similar to invoking of extended period of limitation. The
invoking of extended period of limitation has been held
to be unjustified. Accordingly, there
demand is beyond the normal period and the
extended period of limitation could not have been
invoked. In Excise Appeal ... demand for the period from March 2011 to April 2013
is covered by the extended period of limitation, which
could not have been invoked
period of dispute, which
is from 01.04.2015 to 30.06.2017, covered by the show cause notice
dated 26.06.2020 falls under the extended period of limitation provided ... invoking the extended period of limitation.
29. The reasons given by the Commissioner for holding that the
extended period of limitation was correctly invoked
extended period
S.No. Period Date of 18 months Actual date No. of days Covered by
return period of SCN delay Extended
Period ... covered by the extended period
of limitation. The demand of service tax for the extended period of
limitation with interest and penalty, therefore, cannot
this head
falls within the extended period of limitation. It has been held that the
extended period of limitation could not have been invoked ... only the amount confirmed for the
extended period of limitation. As held above, the extended period of
limitation could not have been invoked. The demand
beyond the period of 5 years
contemplated in section 73 (1) of the Finance Act;
(ii) Even otherwise, the extended period of limitation could ... period of limitation. It cannot, therefore, be
urged that the appellant had any intention of avoiding payment of service
tax. The extended period of limitation
Whether
value Service Payable period date show cause extended
Tax notice to be period or
issued normal
(considering period
normal
period ... period
onwards)
2013-2014 36,355,773 12.36% 4,493,574 18 months 25.04.2014 25.10.2015 Extended
period
Demand for 35,406,516
extended
period
