2024 (12) TMI 1024

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.... for the Appellant Shri Aniram Meena, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 28.11.2013 passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has confirmed the demand of service tax of Rs. 24.361/- against the appellant for the period 01.07.2004 to 31.03.2006 under the business auxiliary service....

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....otice was issued on 13.10.2009 by invoking the extended period of limitation. He further submits that the Department has not proved that there was any intention to evade payment of tax; the appellant has bonafide belief that he is not liable to pay service tax. He further submits that identical matters have been decided by this Tribunal, wherein extended period of limitation has been set aside by ....

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....erial on record, we find that the demand in the present case is entirely barred by limitation as the demand pertains to the period 01.07.2004 to 31.03.2006 whereas the show cause notice has been issued on 13.10.2009 invoking the extended period of limitation. In identical matters, this Tribunal has consistently held that extended period of limitation is not applicable to distributor/Commission age....