2006 (11) TMI 17

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....h these appeals, the common question of law and facts are involved, hence they are taken up together for disposal as per law. 2.The show cause notice proceeded to levy service tax based on the returns filed to the Income Tax authorities disclosing the amounts due from the parties. The Orders-in-Original (in both appeals) in Para 4 clearly refers to IT returns filed by the assessee for the year ....

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....ding the amounts still due from the party. 4.The learned JDR submitted that in terms of the provisions of Section 68 and 70 of Finance Act, 1994 non-filing of returns itself is sufficient to invoke larger period. The Section was amended for subsequent period and that benefit of invoking larger period by alleging suppression of facts, etc., is not applicable to the facts of the present case. He ....

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....d to be recomputed. 5.1.With regard to the prayer of the appellants to give them the benefit of time bar is concerned, it is seen in terms of the Section 73 of the Finance Act 2001, that there was no provision for time limit for recovery of dues and to allege the ingredients of suppression or misstatement as provided in proviso to Section 11A of CE Act. The demands could be raised at any time w....