2025 (6) TMI 594

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....628. 2. The facts of the case are that appellant is a contractor engaged in business of supply of tower, erection of tower including civil works and electrical works and painting works of telecommunication tower. 3. The appellant was registered under the category of 'Erection, Commission or Installation Service' and paying Service Tax on the value of 33% of the total amount in terms of Notification No. 1/2006-ST, dated 01.03.2006. The investigation was conducted against the appellant for the period 01.04.2006 to 31.03.2010 and it was found that appellant has short paid the service tax of Rs. 54,70,550/-. Therefore, a Show Cause Notice dated 18.07.2011 was issued by invoking extended period of limitation to deny the benefit of Noti....

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..../2006-ST dated 01.03.2006. In that circumstances the Show Cause Notice issued on 18.07.2011 for the period 01.03.2006 to 31.03.2010 is barred by limitation. The same view was taken by this Tribunal in the case of Arya Logistics (Supra) wherein this Tribunal observed as under : "4.1. We find that the issue involved in this case is regarding the demand of service tax for the period April 2008 to March, 2011 on the ground that the appellant has availed ineligible benefit of Notification No. 1/2006-ST dated 1.3.2006 by discharging the service tax liability by availing Cenvat Credit and paid service tax after availing abatement of 70% of the gross amount. We find from the records and copy of ST-3 produced before us that appellant had be....

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....ice tax registration and are filing the periodical returns regularly. The appellant have maintained proper books of account in the normal course of business. It is pertinent to note that the entire case of the department on merit is that since appellant have availed Cenvat Credit, they violated the condition of abatement Notification No. 1/2006-ST. As discussed above the facts that availment of Cenvat Credit and payment of Service Tax on the abated value were declared in the ST-3 return. Hence, having all the facts were disclosed to the department, nothing prevented department from issue of show cause notice within normal period of one year. Therefore, the demand raised in the show cause notice is clearly time barred. 4.3. Since th....