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2009 (10) TMI 395 - CESTAT, AHMEDABADOutdoor catering Services – valuation – revenue neutral exercise - The Appellant is engaged in activities related to construction of roads and water pipelines throughout India. They also act as goods transport agency. In this case (Tri-Ahmd.) - held that:- extended period could not have been invoked as the appellant have made payment of service tax with interest thus the penalties imposed under various section are liable to be set aside. When the appellant can take the credit and utilize it further for the payment of tax, naturally he would not get any benefit by not paying such a tax and attracting penal provisions of the law. - extended period could not have been invoked in this case.
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