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2018 (4) TMI 965 - CESTAT NEW DELHIConstruction of Complex Service - construction of residential houses for Rajasthan Housing Board, Jodhpur - extended period of limitation - Held that: - There were divergent views with regard to tax ability of works contract service and matter was finally resolved by the judgment of Hon’ble Supreme Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The period of dispute is from 2006-07 to 2009 -10 and the SCN was issued on 20.10.2011 - The allegation cannot be leveled against the appellant that it had indulged into the activities of fraud, collusion, willful, mis - statement etc., with intent to evade payment of Service Tax. Since, the said ingredients mentioned in proviso to Section 73 (1) of the Finance Act, 1994 are absent, the adjudged demand should only be confined to normal period only and the extended period of limitation cannot be invoked for confirmation of the said adjudged demand. Demand set aside - appeal allowed - decided in favor of appellant.
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