2023 (10) TMI 116

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....t belonged to the sister concern of the assessee. The narration in the Order-in-Original also reveals that from the perusal of the copy of invoice raised on the said firm by the assessee, the assessee had not charged any tax either VAT or Service Tax. Not charging of tax under VAT, according to the Revenue, implied that there was no transfer of legal right of possession and effective control, but however, the description in the invoice was "towards charter flight charges". This was understood by the Revenue as aircraft having been leased out by the assessee to M/s. SG Air Leasing Ltd. for their exclusive use and not just for transportation of passengers. This activity prompted the Revenue to assume that there was 'supply of tangible goods f....

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....und; the Show Cause Notice having been issued only in the year 2010 is, therefore, clearly after the period of limitation and hence the same is not sustainable. 5. On the other hand, Shri Harendra Singh Pal, Ld. Assistant Commissioner, defended the orders of the lower authorities. 6.1 After hearing both sides and after noting down the request of the Ld. Advocate that the scope of the appeal is not against the demand, but is restricted to the invoking of the larger period of limitation, we find that the only issue to be decided by us is: "whether the Revenue is justified in invoking the larger period of limitation under proviso to section 73(1) of the Act?" 6.2 Hence, we do not propose get into the interpretation and scope of applic....