2015 (7) TMI 1152

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....  For Respondent ORDER The dispute involved in this case relates to non-payment of service tax by the appellant on the taxable service, namely, 'Rent-A-Cab Scheme Operator Service' during the period 2007-08 to 2010-11 (up to February, 2011). 2.  Heard both sides and perused the records. 3. In the present case, the service tax Department vide adjudication order dated 0....

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....appellant with the intention to defraud the Govt. revenue. 5.  find that the Id. Commissioner (Appeals) vide impugned order has set aside the penalty on the applicant by recording a positive finding that there was no evidence to show the wilful mis-statement or suppression of facts on the part of the appellant for not discharging the service tax liability. The relevant portion of the impug....

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....etc. are common in both the statutory provisions, i.e., proviso to Section 73 as also in Section 78 ibid. 7. In view of the above, I am of the considered opinion that the extended period of limitation cannot be invoked for confirmation of service tax liability and the liability should be confined to the period of one year from the date of issue of Show Cause Notice. Therefore, by setting aside ....