Bharati Sapru, J. - (1.) This Central Excise Appeal under Section 35G of the Central Excise Act, 1944 has been preferred by the Revenue before this Court against the Final Order No. ST/A/71157/2017-CU(DB), dated 3-7-2017, in Service Tax Appeal No. ST/53480/2014, passed by Customs, Excise and Service Tax Appellate Tribunal, Allahabad whereby the Appellate Authority had allowed the appeal of the respondent-assessee.
(2.) Following question of law has been framed for answering by this Court :- "Whether the CESTAT has committed an error of law in deciding the issue of limitation, especially on account of strong documentary evidence provided by the department?"
(3.) The respondent M/s. Zee News Ltd. is engaged in news business and in the business of broadcasting other entertainment programs. It is registered with the department for payment of service tax on providing services of Broadcasting FranchiseRenting of immovable property. The Commissioner (Excise), Noida issued a show cause notice (hereinafter referred to as 'SCN'), dated 31-3-2013 (Annexure-2) to the respondent stating that during the course of scrutiny of the records of the respondent by audit, it was observed that the assessee was receiving various images and text material by way of retrieval from the website of foreign companies viz. M/s. Reuters, ATPN under the proper agreements. Those images/text materials were used by Zee News Ltd. in their rendering On Line information and Data Based Access or retrieval service for receiving such material from the said foreign based companies. For the Financial Years 2007-2008 to 2010-2011 amount of Rs. 1,15,39,998/-, Rs. 9065790/-, Rs. 9442120/- and Rs. 9751333/- was paid by them in each Financial Year respectively which attracted service tax amounting to Rs. 45,23,799/-, but same had not been paid under reverse charge mechanism under Section 66A of the Finance Act, 1994 (hereinafter referred to as 'the Act').;