2022 (1) TMI 206

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.... the case submitted that the audit was undertaken for the impugned period on 28.03.2014 and 02.04.2014 and no such queries were raised for short levy or not paid service tax from the appellant as per the impugned order. But the show cause notice has been issued to them on 21.04.2017 by invoking the extended period of limitation which is highly barred by limitation; therefore, the show cause notice is not sustainable. 3. On the other hand, the ld. A.R. relied on the decision of the Larger Bench of this Tribunal in the case of Nizam Sugar Factory vs. Collector of Central Excise, Hyderabad - 1999 (114) ELT 429 (Tri. LB) to say that where there is a short levy of payment of duty or not payment of duty, five years period can be invoked. He al....

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....hat as the show cause notice has been issued beyond the period of limitation of one year, therefore, the demand against the appellant is not sustainable. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any. (Dictated and pronounced in the open court) ============= Document 1 Annexure - X (para 8.1.2) FORMAT OF AUDIT REPORT Name & Address of the taxpayer 2 Head Office, Regional/Branch offices etc. 3 4. 6 7 Status of the taxpayer Jurisdictional Commissionerate/ Division/Range. Name of the Range Superintendent Inspector Name of Taxable services provided/ received (in case of payment of service tax under reverse charge mechanism} ....