2026-VIL-131-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Sections 65B(44) and 73(1) of Finance Act, 1994 – Invoking of extended period of limitation – Demand of tax – Sustainability – Appellant is registered with Service Tax Department for providing taxable services as defined under Section 65B(44) of the Act – On basis of third party information received from Income Tax Department, Revenue issued show cause notices proposing demand of Service Tax by invoking extended period of limitation under proviso to Section 73(1) of the Act – Adjudicating Authority dropped demands proposed in show cause notice – Commissioner (Appeals) set aside order passed by Adjudicating Authority – Whether demand made by invoking extended period of limitation is sustainable – HELD – Entire matter had been made on basis of show cause notices issued by making demand by invoking extended period of limitation on basis of differences noticed between figures declared by Appellant in their income tax return and ST-3 return. Records of Appellant were duly audited earlier and matter in respect of short payments was also adjudicated against Appellant. In such circumstances, show cause notice could not have been issued by invoking extended period of limitation. In number of decisions, Tribunal held that extended period of limitation could not have been invoked for making demand when Appellant was registered and was duly audited. In such circumstances, invocation of extended period of limitation under Section 73 of the Finance Act is wholly unwarranted. Impugned order passed by Commissioner (Appeals) is set aside – Appeal allowed
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