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of <h1>Tribunal Orders Review of Extended Limitation Period for Service Tax Demand</h1> <h3>Om Kumar Versus Commissioner, CGST, Noida</h3> Om Kumar Versus Commissioner, CGST, Noida - TMI Issues:1. Applicability of the extended period of limitation under the proviso to section 73(1) of the Finance Act, 1994.2. Allegations of willful evasion of service tax and suppression of value in ST-3 returns.3. Overlapping of periods in different show cause notices.Analysis:1. Applicability of the Extended Period of Limitation:The case involved a demand of service tax of Rs. 1,58,43,075/- for the period 2010-2011 to 2014-2015. The appellant contested the invocation of the extended period of limitation, arguing that it should only apply to the period between October 2014 to March 2015. The appellant highlighted overlapping periods with a previous show cause notice. The Department justified the extended period. The Tribunal examined the timeline and directed a detailed review by the Commissioner (Appeals) to determine the validity of invoking the extended limitation period.2. Allegations of Willful Evasion and Suppression:The show cause notice alleged willful evasion of service tax by contravening provisions of the Finance Act and rules, leading to a demand of Rs. 1,58,43,075/-. The Department invoked the extended limitation period due to alleged suppression of value in ST-3 returns. The Additional Commissioner upheld the demand, including interest and penalty, citing willful intent to evade tax. The Tribunal found the Commissioner (Appeals) had not addressed this issue and remitted the matter for further examination.3. Overlapping Periods in Show Cause Notices:Another show cause notice for short payment of service tax of Rs. 17,09,232/- was issued for the period 2014-2015, partially overlapping with the current demand period. The Tribunal noted this overlap and directed the Commissioner (Appeals) to reassess this aspect. The case was remitted for a fresh examination of both the extended limitation period's applicability and the overlapping periods, ultimately allowing the appeal partially.In conclusion, the judgment delves into the complexities of service tax demands, the application of limitation periods, allegations of willful evasion, and the need for a thorough review of overlapping periods in different show cause notices. The Tribunal's decision emphasizes the importance of a detailed analysis by the Commissioner (Appeals) to address these critical issues effectively.
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