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of <h1>Intermediary service tax classification and extended limitation period challenge upheld where merits decided for normal period, extended period found immaterial</h1> Whether characterization as an intermediary for foreign service providers attracted service tax for the normal period and whether invocation of the ... Extended period of limitation - intermediary service - service tax - finality of Tribunal's order - imposition of service tax during the normal period on the ground that IDP Education India Pvt. Ltd. was acting as an ‘intermediary’ between the foreign service providers - HELD THAT:- The learned Counsel in support of his submission that once the issue on merits for the normal period is settled in their favour, the question whether extended period of limitation was invocable or not becomes immaterial. We, therefore, dismiss the Revenue’s appeal and uphold the findings of the Adjudicating Authority in dropping the demand towards the extended period. Issues: (i) Whether the Revenue can invoke the extended period of limitation to demand service tax where the issue on merits for the normal period has already been finally decided in favour of the assessee.Analysis: The Tribunal had earlier decided on merits for the normal period that the assessee was not acting as an intermediary; that order attained finality. The present appeal by the Revenue is limited to the question of invoking the extended period of limitation. Given the final adjudication on the substantive question for the normal period, the relevance of the extended period demand depends on whether the Revenue can sustain a separate extended-period demand despite the earlier final decision. The Tribunal referred to precedents addressing invocation of extended limitation where merits stand finally decided and noted that the settled position in those authorities supports the view that a conclusively decided merit on the normal period renders the extended-period demand unsustainable.Conclusion: The Revenue's appeal limited to invocation of the extended period is dismissed and the findings of the Adjudicating Authority dropping the demand for the extended period are upheld in favour of the assessee.
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