TaxTMI 
TaxTMI 
2023 (7) TMI 106
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....the Service Tax department. Based upon the third party information received from the Income tax department, the revenue department observed that the appellant had rendered the said taxable service during the financial year 2013-2014 and 2014-15, but has not paid the Service Tax on consideration of said taxable service received. Accordingly the demand on the allegation of short payment was raised proposing to recovery of short duty from the appellant along with the interest and the imposition of proportionate penalty was also proposed vide Show cause notice No. 6191 dated 18.10.2018. The said proposal was confirmed by Order-in-Original No. 259 dated 16.10.2019. The appeal thereof has been rejected vide Order-in-Appeal No. 236 dated 12.7.2021....
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....upon the appellants on 25th September, 2020. The Show Cause Notice has raised the demand for the Financial Year 2013-14 and 2014-15. It is impressed upon that since Show Cause Notice was received beyond the maximum period of 5 (five) years as prescribed under the proviso to section 73 of Finance Act 1944, the demand in question is liable to be set aside on this sole ground. Ld. Counsel further impressed upon that though for the period in question the registration was not obtained by the appellant however under the bonafide belief of no liability. But the appellant got suo moto Registration in the year 2016 that is even prior the investigation by the income tax department could have been initiated. The present proceedings are based upon the ....
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....gned Show Cause Notice was issued on 18th October, 2018 pursuant to an information received front the income tax department vide letter No.3381-3530 dated 07.06.2018 based on the said information the demand for the year 2013-14 and 2014-15 was being proposed vide the said Show Cause Notice of 2018. The further apparent fact from the earlier Final Order of this Tribunal dated 04.04.2022 is that it has already been held that the notice as was issued on 18.10.2018 was got served upon the appellant only on 25.09.2020. The order under challenge has been passed on 13.07.2022 pursuant to the directions vide the aforesaid Final Order dated 04.02.2022 to adjudicate the appeal based on the merits after providing the opportunity of hearing/representat....
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....Chapter or of the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words "eighteen months, the words "five years" had been substituted" 9. The perusal makes it abundantly clear that whenever a SCN is required to be issued proposing a demand for a particular period, the same shall be served not later than 30 months from the period for which demand is proposed. However, in case of circumstances as given in the proviso, as mentioned above, the service of notice may be extended to the period of 5 (five) years. Two important aspects are apparent from this section: (1) It is the service of notic....