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2020 (1) TMI 371 - AT - Service TaxNon-payment of service tax - commission agent services - job of the appellant is that where their principal are not getting payments towards providing telecommunication of service, the appellant recovers the amount from the telecom service recipients and the same is remitted to their principal - invocation of extended period of limitation - demand alongwith interest and penalty. HELD THAT:- Apart from the explanation given by the appellant during the course of investigation, the appellant was entitled to claim the Cenvat credit on services received by them and the said credit could have been utilized for payment of the service tax in question. Further, on perusal of the show cause notice, it is found that there is no specific allegation against the appellant for suppression of facts, fraud or willful mis-statement or intent not to pay service tax. In these circumstances, penalty under Section 78 of the Act cannot be imposed on the appellant - Moreover, when there is no intent to evade payment of service tax on suppression of facts, fraud or willful misstatement, the extended period of limitation also cannot be invoked. The extended period of limitation is not invokable. Consequently, demand beyond the period of limitation is set aside and no penalty under Section 78 of the Act can be imposed on the appellant - appeal allowed - decided in favor of appellant.
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