Service Tax
TRT-2025-
Calcutta High Court
Date:-21-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 22 December 2022
Facts –
- The Respondent, M/s National Institute of Bank Management, was issued with a show cause notice dated 15th April 2014 for the period from 2008 to 2012.
- The Principal Commissioner dropped the proceedings on the ground of being inconsistent with bar of limitation prescribed in section 73 of Finance Act, 1994.
Issue –
- Whether the extended period of limitation can be invoked?
Oredr –
- The Tribunal finds that an appeal against this order of the Tribunal is pending before the Hon'ble Supreme Court for the period from October 2003 to September 2008 which had held that the demand was liable to be restricted only to the normal period in section 73 of Finance Act, 1994.
- It was also held that in a case in which a show cause notice has been issued for the earlier period on certain set of facts, then, on the same set of facts another SCN based on the same/similar set of facts invoking the extended period of limitation on the plea of suppression of facts by the assessee cannot be issued as the facts were already in the knowledge of the department.
- Hence the appeal of Revenue seeking recovery as proposed in the demand by invoking of the extended period for subsequent period of time is not correct in law.
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