2026 (4) TMI 305

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....ugned service tax demand constitutes an undue financial burden. Further, the Ld. Counsel submitted that that proceedings were already initiated against the present appellant by invoking extended period of limitation for an earlier period i.e., October, 2014 to March, 2015 vide Show Cause Notice dated 22.12.2020 and hence the present proceedings initiated by invoking the extended period of limitation again are legally not sustainable as held by the Hon'ble Apex Court in the case of Nizam Sugar Factory Versus Collector of Central Excise, AP [2006 (197) E.L.T. 465 (S.C)]; thus, the appellant submitted that they have a strong case in their favour on the ground of limitation. Accordingly, the appellant prays for allowing the early hearing pe....

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....ted 18.08.2021 was issued to the appellant for the period from October, 2015 to June, 2017. The allegations made in the Show Cause Notice are as under: - (a) Non-payment/short payment of service tax of Rs. 4,34,971/- on Storage and Warehousing Service. (b) Non-payment/short payment of service tax of Rs. 32,195/- on Legal Consultancy Service under RCM. (c) Non-payment/short payment of service tax of Rs. 14,573/- on Works Contract Service under RCM. (d) Non-payment/short payment of service tax of Rs. 20,587/- on Security Service under RCM. (e) Irregular availment and utilisation of CENVAT amounting to Rs. 5,98,030/-. 5.1. The matter was adjudicated by the Ld. Assistant Commissioner, C.G.S.T. & C....

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....e instant Show Cause Notice dated 18.08.2021 issued on the allegation of suppression of facts by invoking the extended period cannot legally sustain since no new facts or data had been brought in by the Department for issuance of the instant Show Cause Notice. In support, he heavily relied on the decision in the case of Nizam Sugar Factory Versus Collector of Central Excise, AP [ 2006 (197) E.L.T. 465 (S.C)] wherein the Hon'ble Supreme Court held that the allegation of suppression and invocation of larger period cannot be sustained when the first and second show cause notices were issued on the same and all relevant facts were well within the knowledge of the authorities after issue of the first Notice. In view of the above submissions, the....

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....cts and evidence available on record, I find that the all the relevant facts were well within the knowledge of the Departmental authorities before issue of the instant Show Cause Notice dated 18.08.2021. In the facts and circumstances of the case, I am of the view that the Show Cause Notice dated 18.08.2021 issued for the period from October, 2015 to June, 2017, which has culminated into the impugned order under challenge, could not have been issued by invoking the extended period of limitation when a Show Cause Notice had already been issued on the same issue and all relevant facts were well within the knowledge of the authorities, as held by the Hon'ble Apex Court in the case of Nizam Sugar Factory Versus Collector of Central Excise, AP [....