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2018 (12) TMI 250 - AT - Service TaxExtended period of limitation - Rent-a-cab service - demand of service tax - penalty - Held that:- In view of the N/N. 6/2014, for the period from 11.07.2014 the demand is sustainable - in view of litigation going-on, on the issue, there is no element of suppression involved and therefore, the demand for the extended period of limitation up to 24.03.2014 is set aside. Also, from the period from 25.03.2014 to 11.07.2014 levy was exempted under the said Mega Notification. Penalty - Held that:- Since the demand during the extended period of limitation is not sustainable, the penalty imposed under Section 78 of the Finance Act, 1994 is set aside. Appeal allowed.
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