Held - Learned Counsel, Mr. O.P. Agarwal, assailing the impugned order inter alia urges that demand of Rs. 2,90,628/- have been confirmed on 
payment of rent for office to Director of the Company during the period April 2014 to June 2017. The demand have been raised by invoking the extended period of limitation, on reverse charge basis vide SCN dated 13/07/2020. Admittedly, under the facts, the appellant on payment of service tax on th.....

Held - It is a settled legal position that Revenue cannot invoke larger period of limitation in cases involving Revenue Neutral Situation, because an assessee would not have any intent to evade payment of duty in a Revenue Neutral situation. Appellant has discharged substantial excise duty liabilities on its final product from PLA during relevant period. Cenvat of amount of duty under dispute could have been utilized by the Appellant.

We.....

Held - We have ourselves indicated that the two types of goods were different in nature. The question is about the intention, namely, whether it was done with bona fide belief or there was some mala fide intentions in doing so. It is here we agree with the contention of the learned senior counsel for the appellant, in the circumstances which are explained by him and recorded above. It is stated at the cost of repetition that when the entire ex.....

Held - It is here we agree with the contention of the learned senior counsel for the appellant, in the circumstances which are explained by him and recorded above. It is stated at the cost of repetition that when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty.

Therefore, it was not permissible for the respondent to invoke the proviso to Section 11 A (1) of the Act and apply th.....