Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 681 - AT - Service TaxExtended period of limitation - Levy of service tax - brokerage in connection with service of steam agent service - period April 2012 March 2013 - HELD THAT:- The demand is sustainable on merit. However, this tribunal while considering the overall issue and facts of the case for the earlier period set aside the demand for the extended period in the appellant's own case in INTERMARK SHIPPING AGENCIES PVT LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT [2023 (8) TMI 123 - CESTAT AHMEDABAD]. From the above decision it can be seen that the tribunal is of the view that extended period cannot be invoked. The present case is on much better footing for the reason that the show cause notice dated 08.10.2013 was issued subsequent to the earlier show cause notice, therefore, not only on the fact but also on the principle laid down by the Hon'ble Supreme Court in the case of Nizam Sugar [2006 (4) TMI 127 - SUPREME COURT] that suppression of fact cannot be invoked in respect of the subsequent show cause notice when on the same issue earlier show cause notice was issued. The demand for the extended period in the present appeal is not sustainable. However, demand for the normal period is sustainable - the impugned order is modified to the above extent - Appeal allowed in part.
|