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2019 (2) TMI 313 - CESTAT ALLAHABADExtended period of limitation - no willful misstatement and suppression of facts - Valuation - the value of the goods were not separately shown by them either in the contract or in the Bills so raised - N/N. 12/2003-ST dated 26.02.2003 - demands stand confirmed by invoking the longer period - Held that:- The appellant were duly registered with the department and were filing the ST-3 returns by showing payment of Service Tax on the value of the services as indicated in the contracts entered by them with the said Public Sector Undertaking. The appellant was entertaining a bona fide belief and there was no mala fide on their part so as to justifiably invoke the longer period of limitation - extended period is not available to the Revenue. However, as a part of demand falls within the limitation period we direct the adjudicating authority to re-quantify the demands against all the appellants for which purpose, the matter is remanded to him - appeal allowed in part - part matter on remand.
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