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2014 (1) TMI 43 - CESTAT NEW DELHIDemand of service tax - Bar of limitation - Commissioner set aside demand - Held that:- Commissioner (Appeal) has examined in detail the applicability of extended period in the present case. There is no dispute about the fact that ST-3 Return for the first six month of the year was filed on 15.10.2003 and ST-3 Return for the second six month was filed on 16.04.2004 There is also no dispute that the Show Cause Notice has been singed by the Assistant Commissioner on 19.01.2006 and Show Cause Notice has been issued without invoking the proviso to Sub-Section 73(1) of the Finance Act. It is also on record that Show Cause Notice does not make any allegation about suppression etc. - no infirmity in the finding of the Commissioner (Appeal) that Show Cause Notice is hit by the time limitation - Decided against Revenue.
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