2019 (1) TMI 253

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....ies and transport of goods by road. However, they have not paid service tax amounting to Rs. 24,58,554/-. Resultantly, a Show Cause Notice bearing No. 6592 dated 27.06.2016 was issued proposing the said recovery of aforesaid amount of service tax alongwith the interest at appropriate rate and the proportionate penalties. The said proposal was initially confirmed by the Assistant Commissioner vide Order No. 2800 dated 28.12.2017. Being aggrieved, an Appeal was preferred before Commissioner(Appeals) who vide Order bearing No. 2784 dated 03.05.2018 has upheld Order of original Adjudicating Authority. Being aggrieved, the Appeal has been preferred before this Tribunal. 2. I have heard Ms. Amrita Ld. Advocate for the appellant and Mr. P.R. Gupt....

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.... period, the interest thereupon was also paid on 14.10.2014. It is also apparent that prior to the impugned order the Department has twice earlier conducted the audits of the assesse. Thus, I am of the opinion that the fact had not come to the notice of the Department for the first time. The question of suppression of fact or mis-representation thereof does not arise. Hence, the Department is not entitled to invoke the extended period as mentioned in proviso to Section 73 of the Act. It is also apparent that the impugned Show Cause Notice was issued on 27.06.2016 and period in dispute is 2012-13, i.e. much beyond the normal period of one year. Hence, the same is barred by limitation. Also, no doubt the appellant had not paid the service tax....