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2019 (2) TMI 343 - CESTAT ALLAHABADExtended period of limitation - Valuation - GTA Services - inclusion of expenses incurred by the assessee on loading, unloading, margin money etc. in assessable value - Held that:- The period involved is 2007-08 to 2011-12 and the show cause notice stands issued in July 2013 i.e. by invoking longer period. Further all the relevant figures were duly reflected by the appellant in the balance sheet. Balance sheet have to be considered as public document and by various decisions of the Tribunal, it stand observed that once the figures are reflected in the balance sheet, there cannot be held any mala fide on the part of the assessee with an intent to suppress anything - in the absence of any mala fide, longer period is not available to the Revenue - appeal allowed - decided in favor of appellant.
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