2018 (7) TMI 427

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....ary This appeal has been filed by the Revenue against the impugned Order-in-Appeal No. II/SH/CE(A)/GHY/IO dated 03.12.2010 passed by Commr. of Central Excise (Appeals), Guwahati. 2. Briefly stated the facts of the case are that a SCN dt. 27 March 2008 was issued to the Respondent alleging that he rendered service under the category of 'Rent-a-cab- service' operator and failed to discharg....

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....ds. 4. On perusal of the impugned order, I find that the Comm(A) proceeded on the basis of the letter dated 16 March 2004 of the assessee. The finding of the Commissioner (Appeals) is reproduced below: "17. 1 find that the Department was well aware of the activities of the appellant right from March, 2004 onwards. This is clear from the Notice issued to the Appellant under C.No.1(1)SH/Range/S.T....

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....he Department since 16.03.2004 onwards was aware of the Appellant's activity and therefore, the Appellant cannot be charged with of suppression of facts with intent to evade the payment of service tax, even if he did not file the service tax returns, In view of this, extended period is not invocable and only the normal limitation period prescribed under Section 73(1) of the Finance Act, 1994 w....