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CESTAT held that demands relating to services rendered to two government entities, raised by invoking the extended period under the proviso to Section 73(1) of the Finance Act, 1994, were time-barred, as the dispute concerned interpretation of exemption entries 12, 12A, 13 and 14 of N/N. 25/2012-ST and did not involve suppression or fraud. Consequently, those demands were confined to the normal limitation period and set aside as barred. Regarding short payment for 2015-16 admitted in ST-3 returns, the matter was remanded to the original authority to reconcile challans for 2017-18 with returns; recovery, interest, and Section 78 penalty would survive only to the extent of unreconciled short payment, while penalties under Section 77(1)(b) and 77(1)(c) were quashed.
CESTAT held that demands relating to services rendered to two government entities, raised by invoking the extended period under the proviso to Section 73(1) of the Finance Act, 1994, were time-barred, as the dispute concerned interpretation of exemption entries 12, 12A, 13 and 14 of N/N. 25/2012-ST and did not involve suppression or fraud. Consequently, those demands were confined to the normal limitation period and set aside as barred. Regarding short payment for 2015-16 admitted in ST-3 returns, the matter was remanded to the original authority to reconcile challans for 2017-18 with returns; recovery, interest, and Section 78 penalty would survive only to the extent of unreconciled short payment, while penalties under Section 77(1)(b) and 77(1)(c) were quashed.
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