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2019 (8) TMI 1672 - CESTAT ALLAHABEDExtended period of limitation - suppression of facts or not - activity of making preparation and display of advertisement or the activity of display of pre-pared advertisement - intent to evade or not - HELD THAT:- The entire case of the Revenue is admittedly based upon the scrutiny of the appellant's balance sheet and income tax returns. When all figures stand reflected in the balance sheet, which is a public document, the extended period of limitation would not be available to the Revenue - In the present case the Revenue has not produced any evidence to show any mala fide on the part of the appellant, thus justifying invocation of longer period. Appeal allowed - decided in favor of appellant.
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