2024 (1) TMI 1120

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....ed period i.e. 2014-15 to 2016-17, they provided only Manpower Recruitment/ Supply Agency Service; A.G, Audit conducted an audit of the records of the appellants and noticed that the appellants have not filed ST-3 Returns for the period April 2014; Department issued a show-cause notice dated 13.11.2019 to the appellant, inter alia, relying on the data supplied by the Income Tax Department; it was alleged that service tax of Rs.6,72,669/- should be recovered from them along with interest; the appellants contented that they have enough credit to pay the demanded service tax and have discharged the same whereas Department contended that the appellants have taken credit on the invoices beyond the permissible period of one year and therefore, cr....

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....n to the period 2014 to 2017 and the show-cause notice was issued on 31.11.2019; there is no suppression of material facts on the part of the appellants; therefore, the demand is time barred. He relies on the following cases: • Chemphar Drugs & Liniments - 1989 (40) ELT 276 (SC). • Padmini Products - 1989 (43) ELT 195 (SC). • Pushpam Pharmaceuticals Company - 1995 (78) ELT 401 (SC). • Uniworth Textiles Ltd. - 2013-TIOL-13-SC-CUS. • Continental Foundation Jt. Venture - TIOL-1312- CESTAT-MUM. 4. Shri Ravinder Jangu, learned Authorized Representative for the Department, reiterates the findings of the impugned order and submits that the ST-3 Returns submitted by the appellants ....