2018 (4) TMI 477

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....ant Sh. Hemanth Kumar, (Superintendent), Respondent for the Respondent ORDER This appeal is directed against Order-in-Appeal No. 05/2008(H-III)ST dated 31.01.2008. 2. Heard both sides and perused the records. 3. The relevant fact that arise for consideration are whether the appellant had in an agreement with one M/s Sudhakar Plastics Ltd. agreed to be as a consignment agent for the ....

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....d the appellant, is not invoking the proviso of Section 73(1) for the demand of service tax beyond the period of limitation, by alleging suppression or misstatement of facts and draws attention of the bench to the Show Cause Notice in appeal memoranda. 5.  Ld. Departmental representative reiterates the findings of the lower authorities. 6.  On careful consideration of the submissio....

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....ice Tax on the taxable services provided by them and also contravened Rule 4 of Service Tax Rule read with Section 69 of Finance Act by not registering themselves with the Department, and also  contravened Rule 7 the Service Tax Rules, 1994 read with the provisions of  Section 70 of Finance Act by not filing the periodical returns. 6. In view of the above, the assesses are hereby requ....

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....oke the proviso Section 73(1) for demand of tax for the extended period, and there is no allegation of suppression of the facts, mis-statement facts; in the absence of any allegation of suppression of facts or mis-statement, we find that the service tax demand for the normal period can only be sustainable, demand for extended  period is unsustainable. It is also to be noted that the Show Caus....