Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 789 - AT - Service TaxWaiver of pre deposit - Survey and Map Making Service - Held that:- if an assessee makes a claim that the same service and the same transaction has already suffered the tax, levy of tax for the second time on the same transaction without even verifying the correctness of the claim, in our opinion, may not be sustainable. For the normal period of limitation, in our opinion, the demand would have been definitely sustainable since for demand in the normal period, even if there is a mistake, the amount becomes payable. However in the case of extended period, there has to be suppression of fact or mis-declaration. In this case if an assessee believed in a bona fide manner that he is not liable to pay service tax and there are sufficient grounds for such plea and such plea is not a blind belief, he cannot be found fault with if the assessee considers that the tax is non-taxable. This would mean that the assessee has assessed his tax as ‘nil’. In this case since the main contractor paid the tax and show-cause notice has been issued beyond the normal period of limitation, we consider that in the absence of any evidence to show that the appellant had an intention to evade tax or suppress the facts, tax could not have been demanded again. Suppression of fact is something which is required to be declared in accordance with statute and not declared. In a self assessment regime, if an assessee correctly assessed the goods according to his own assessment and if there is a valid ground for him to take such a view, extended period may not be invokable. Under these circumstances we consider that appellant has made out a prima facie case for waiver of pre-deposit - Stay granted.
|