2018 (11) TMI 529

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.... dated 13.06.2001 was issued to the respondent to show cause as to why the service tax amounting to Rs. 1,29,11,330/- on the consignment agency commission paid by the respondent M/s.BST Ltd., to M/s.BPL for the period July 1997 to March 1998 should not be demanded under the provisions of Finance Act, 1994 (hereinafter referred to as 'the Act' for short); and as to why penalty and penal interest should not be imposed. It is alleged that the respondent which is engaged in the manufacture of radio cassette recorders had used the services of M/s. BPL as the consignment agent for selling their products during the period from 16.07.1997 to 31.03.1998 by entering into an agreement for marketing their goods. Further it is alleged that, M/s. BPL had....

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....aggrieved by the said order of the Appellate Authority filed appeal before the Tribunal in ST/72/2004-DB contending that the Appellate Authority was not right in placing reliance on the decision of CEGAT in the case of M/s. Mahavir Generics which is subsequently overruled. The Tribunal, by its order dated 13.02.2017, without going into any other issues dismissed the appeal on the ground that demand is time barred and invocation of extended period under the proviso to Section 73 of the Finance Act, 1994 is not justified. The revenue is before this Court in this appeal challenging the above order of the Tribunal.   Heard the learned counsel for the appellant and learned counsel for the respondent. Perused the appeal papers. Lear....

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....entral Excise Officer may, within eighteen months from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to who such tax refund has erroneously been made, requiring him to show cause why he should pay the amount specified in the notice; Provided that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of - (a) fraud; or (b) collusion; or (c) willful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade....