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2017 (7) TMI 686 - CESTAT HYDERABADAir travel agency service - short payment of tax - demand - Held that: - the Revenue authorities may not be aware that the respondent is not discharging the service tax liability from July 2001 to March 2005 in the absence of any returns filed by the respondent. It is on record that the respondent had not filed any returns for the period July 1997 to June 2001 as also for subsequent period - In the absence of any returns filed with the Revenue authorities, Revenue authorities will not be able to ascertain whether tax liability is correctly discharged or otherwise, and hence in our view the show-cause notice dt. 08/12/2005 is correctly invoking the extended period for demand of tax. The second show-cause notice dt. 08/12/2005 is issued for the period subsequent to the period which was in question in show-cause notice dt. 08/10/2002. It transpires from record that there is no overlapping of the demand in order to claim the relief by the respondent. Impugned order set aside - appeal allowed - decided in favor of appellant.
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