2024 (7) TMI 1744

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....v Agarwal and Shri R. Murlidharan, Advocates for the appellant. Shri Rajeev Kapoor, Authorised Representative for the respondent. ORDER BINU TAMTA: The appellant, M/s. South Eastern Coalfields Limited engaged in the business of production and selling of coal, has assailed the order-in-original no.RPR/EXCUS/OOO/COM/ST/08/2023-24 dated 16.12.2023, whereby the demand of service tax of Rs.....

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.... barred by limited a. The entire demand pertains to the period April, 2016 to July, 2016. The due date of filing the ST-3 return for the half year April, 2016 to September, 2016 was 25^th October, 2016. The instant show cause notice has been issued on 23.11.2021. Thus, it has been issued after the expiry of the extended period of limitation available which is 5 years. Thus, the entire dem....

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....fective only w.e.f. 14.05.2016. (ii) Rules cannot make a service liable to tax which was hitherto exempted since covered under the Negative List under Section 66D(a) till 31.03.2016. (iii) "Royalty" is in the nature of "tax" and hence no service tax can be levied. (iv) Demand under RCM by invoking extended period of limitation is not sustainable in case of Revenue Neutra....

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....have been recorded thereon. In the facts of the case, we consider it appropriate to remand the matter on the issue of limitation, as raised by the appellant, which is quoted above and record a finding thereto. Needless to mention that if any finding is recorded in favour of the appellant that the show cause notice is beyond the period of 5 years and hence, not sustainable, nothing survives thereaf....