2014 (8) TMI 374

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....ri S.K. Mall, AR, for the Respondent. ORDER The appellant was required to pay Service Tax for the services received during the period from 16th November, 1997 to 2nd June, 1998 and the service tax liability of the receiver during this period was the subject matter of litigation and the litigation continued till the year 2010. Further, retrospective amendments of the Finance Act were carried ....

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....t had one year time from 14-11-2003 to issue show-cause notice. There was also a question as to whether show-cause notice which was issued beyond 2003, but before this one year period (i.e. 12-11-2004) could be considered as within time, in view of the fact that even extended time of 5 years as contemplated by Sec.11A would be over in 2003 itself. Nonetheless, in the case of Mangalam Cement Ltd. [....

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....mber, 2008, which is out within one year from 14-11-2003. If the normal period for issuing show-cause notice is to be one year from 14-11-2003, extended period would be 5 years on that date. In view of the fact that during the whole period from 1997-1998 till 2008, the appellant had not fulfilled statutory obligation of filing the return or intimating the department, it has to be held that the ext....