issued beyond the limitation period provided
under Section 73 of the Finance Act, 1994, and the
extended period of limitation could not have been
invoked ... short-paid under
circumstances where the normal limitation period
has expired. While the general period of limitation is
eighteen months from the relevant date
Commissioner vide order
dated 8th December 2007. The extended period of limitation was
invoked, and a penalty was also imposed under Section 11AC ... issued within the stipulated period
provided under sub-section (1) of Section 11-A, and therefore, an
extended period of limitation was invoked
invoking the extended period will clearly
indicate that the necessary ingredients, which permit the
respondents to invoke the extended period of limitation
were conspicuously absent ... service tax, by itself, does not justify the invocation
of the extended limitation period. Accordingly, the
show cause notice issued by the department is
clearly
extended period of limitation under section 28 . As per
section 28 , a demand can be raised only within the normal period of
limitation and demand ... extended period oflimitation, namely proviso to Section
11A (1) being invoked. The adjudicating authority
hasexamined the issue of invoking an extended period of
limitation
evade payment of
Service Tax. Thus, I find that extended period of limitation
has been rightly invoked in this case for confirming the
demand along ... first determined is in respect of invocation of
extended period of limitation for making this demand. From the
perusal of the impugned order
Mumbai)]:: Held ::
Service Tax Appeal No.70649 of 2025
6
Demand - Limitation - Extended period -Invocation of -
Suppression of facts - Responsibility cast on appellant to
furnish ... Extended period of Assessee
violating conditions of Finance Act, 1994 and Rules and
failed to pay Service Tax with intent to evade tax -
Extended period
Invocation of extended period
"3.10. The Noticee in its defense also
contested the invocation of extended period of
limitation. In the instant case ... except for the period of one month i.e. March
2015, rest of the demand is for the extended period of limitation.
54. Learned counsel
period 01-07-2010 to 31-03-2012 is beyond the
extended period of limitation of 5 years and therefore
not maintainable (Issue ... period 01-07-2010 to 31-03-2012 is beyond the
extended period of limitation of 5 years (Issue No. 5).
24. Para
issued on 05.01.2007.
The Commissioner then examined whether the extended period of
limitation contemplated under the proviso to section 73(1) of the Finance ... assessee to avoid excise duty.
*****
Thus, invocation of the extended limitation period
under the proviso to Section 73(1) does not refer
to a scenario
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
