Service Tax - Issue of Show Cause Notice beyond One Year – Maintainability

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..... Service Tax - Issue of Show Cause Notice beyond One Year – Maintainability - Commentaries / Editorials Dated:- 27-8-2007 - News - As per section 73(1) of the Chapter V of the Finance Act, 1994, depar .....

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..... tment has to ascertain certain aspects before issuing show cause notice for the period beyond one year. In the present case, honorable tribunal has held that: The Show Cause Notice is bereft of an .....

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..... y reasons to invoke the larger period. The Revenue has to bring out the proviso to larger period like suppression of facts, wilful mis-statement with an intend to evade the service tax. Such facts hav .....

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..... e not been brought out in the Show Cause Notice at all. Therefore, in terms of the above noted Supreme Court judgments, the demands for larger period cannot be confirmed. (For more details visit - .....

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..... 2007 -TMI - 1559 - CESTAT,BANGALORE ) - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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