2008 (1) TMI 165

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....Chittaranjan Satapathy, Member (T)]. -1. Heard both sides. 2. Learned ACA, Shri Anjan Sarkar arguing for the appellants states that the impugned demand has been made for the year, 2000-2001 through a show cause notice issued on 20-6-05. The show cause notice does not give the basis of calculation for arriving at the demanded amount and despite a plea made to the Adjudicating Commissioner, no ba....

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....es that the entire demand made beyond the normal period of limitation is not sustainable, as no ground was made out in the show cause notice for invoking the longer period and in fact, the longer period of limitation provided under the proviso to sub-section (1) of Section 73 of the Finance Act, 1994 was not at all invoked. 3. Heard the learned S.D.R., Shri J.K. Jha for the Revenue. At the stag....

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....ded in the Service Tax net. Moreover, the demand notice has been issued nearly four and a half years after the relevant period, but the relevant provision providing for extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 has not been invoked in the show cause notice. There is also no allegation of fraud, misstatement etc. in the show cause notice. As such, the....