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2010 (1) TMI 649 - AT - Service TaxDemand - Security agency service and Business Auxiliary Services - Time barred - 100% EOU - CBEC Circular No. ST-56/5/03, dated 25-4-2003 - The appellant had merely supplied manpower for the purpose of unloading, driving and performing functions of receptionist, etc - Commissioner does not give any finding on the claim of the assessee that they were under the bona fide belief that tax was payable when it had realized the same from customers - Held that: in the absence of a reliable finding of suppression or rebuttal of the assessee’s claim of bona fide belief, the Commissioner could not have validly invoked longer period under Section 73(1)(a) of the Act to confirm the demand for the period 16-10-1998 to 31-3-2004 in show-cause notice issued on 6-10-2004 - assessee did not thereby undertake any service auxiliary or incidental to the services enumerated in sub-clause (i), (ii) & (iii) of Section 65(19) of the Finance Act, 1994. Therefore on merits, the demand confirmed under ‘business auxiliary service’ cannot be sustained - Decided in favour of the assessee
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