M/S Kisan Co-Operative Sugar Factory ... vs C.C.E. Meerut-I on 5 July, 2016
"The appellants submits that prior to the
present proceedings, Revenue issued
another show cause notice to the appellants
which came to be confirmed by Order-in-
Original Sl.No.3/2011 dated 31.01.2011;
this bench, vide Final Order No.20942-
20943/2018 dated 04.07.2018/10.07.2018,
decided in favour of the appellants and held
that the appellants were not required to pay
any service tax for the construction services
before 01.07.2010. Department was well
award of the activities and transactions
while issuing the first show cause notice
itself. Therefore, no suppression could be
held against the appellants and invoked
while raising demand for the subsequent
periods. We find that extended period
cannot be invoked in subsequent SCN, more
so, when the first SCN itself was issued
invoking extended period. We rely on
Nizam Sugar Factory Vs CCE, A.P. 2008
(9) STR 314 (SC). Therefore, we hold that
the demand is hit by limitation and
therefore, the demand raised for the period
01.04.2007 to 31.03.2011 is not
sustainable."