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2011 (7) TMI 554 - CESTAT, AHEMDABADProviding blank hoardings fixed at various sites to the advertising agencies - Invoking extented period - Held that:- Show cause notice issued in 2008 stands issued after a period of seven years from the starting of the covered period i.e. 01.10.2001, there is no provision under the act allowing the Revenue authorities to raise the demand after a period of seven years - Even if, the appellants failed to raise the issue of limitation before the adjudicating authorities or before Commissioner (Appeal) it was the legal duty of both the authorities to take the above point into consideration and not to confirm the demand for the period, for which the show cause notice stands issued after a period of seven years - set-aside the impugned order and remand the matter to original adjudicating authority.
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