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2016 (3) TMI 107 - CESTAT ALLAHABADDemand of Service Tax along with interest and penalty - Invokation of extended period - vValue of service declared in the periodical returns, i.e., ₹ 83,27,454/- was more than the value shown in the show cause notice, i.e., ₹ 82,48,726/- - The appellant placed copies of ST-3 returns on record which reflect the value of services provided - Held that: as there was no fraud or suppression of facts or contravention of any provisions of Service Tax law with intent to evade payment of service tax, the extended period under Section 73(1) is not applicable. Also, there was the genuine omission to pay tax @ 10.2% instead of @ 8% which is a bona fide act, this is because of which extended time period under Section 73 cannot be invoked. Therefore, the demand for the period 2004-05 to 2006-07 is time-barred and the interest and penalty under Section 78 cannot be demanded. - Decided in favour of appellant
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