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2018 (4) TMI 477 - CESTAT HYDERABADC&F agency service - Non-payment of service tax - whether the appellant had in an agreement with one M/s Sudhakar Plastics Ltd. agreed to be as a consignment agent for the goods manufactured by them, evaded service tax on services rendered by appellant during the period 2002-2003 to 2003-2004 or otherwise? - extended period of limitation. Held that: - SCN does not invoke the proviso Section 73(1) for demand of tax for the extended period, and there is no allegation of suppression of the facts, mis-statement facts; in the absence of any allegation of suppression of facts or mis-statement, the service tax demand for the normal period can only be sustainable, demand for extended period is unsustainable. The service tax demand on the C&F agency services for the normal period from the date of issuance of Show Cause Notice i.e. 26 09.2006 is maintainable along with the interest and also the consequent penalty - appeal allowed in part.
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