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2014 (9) TMI 677 - AT - Service TaxExtended period of limitation - suppression of facts - cleaning service - Held that:- After enquiry made by the department, it came out that the appellants were neither registered with the service tax department nor they have discharged service tax payable on the cleaning service. The Commissioner (Appeals) in para 7 of his order has clearly brought out suppression because they have never informed the department about taxable service. - the fact of non-payment of service tax came to the knowledge of the department only once enquiries were started. - Decided against the assessee. As regards the argument that after the facts of non-payment of services came into the knowledge of the department, any show cause notice served beyond the stipulated period of one year is time barred, it is observed that acquiring knowledge by the Department does not take away the period of five years provided by the Law Makers in the Act itself when Department came to know of the willful suppression with intention to evade payment of duty/service tax. - Demand confirmed - Decided against the assessee.
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