2024 (5) TMI 198

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....te for the Appellant Shri J. Chattopadhyay , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order wherein the demand has been confirmed against the appellant by invoking the extended period of limitation under the category of "business auxiliary service" for the period from 01st October, 2006 to 31st August, ....

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.... the period impugned in this case. The said Show Cause Notice has been issued on 17th April, 2012 by invoking the extended period of limitation. 3. The matter was adjudicated and the demand of Service Tax was confirmed vide the adjudication order without considering the defence taken by the appellant that as per the decision of the Hon'ble Apex Court in the case of Nizam Sugar Factory v. Collecto....

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....on as to whether the said activity falls under "cargo handling service" or "business auxiliary service" and hence, the extended period of limitation is not invokable in the facts and circumstances of the present case. He therefore prayed that the impugned order be set aside. 4.1. To support his contention, he relied upon the decision of the Hon'ble Apex Court in the case of Nizam Sugar Factory (s....

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....Cause Notice by invoking the extended period of limitation. Since the Revenue itself is in confusion as to whether the activity undertaken by the appellant falls under cargo handling service or business auxiliary service, in these circumstances, we hold that the extended period of limitation is not invokable and the charge of suppression cannot be alleged against the appellant. 8. In view of this....