Extended period of limitation - penalties - intent to evade or ...

Service Tax

July 28, 2022

Extended period of limitation - penalties - intent to evade or not - Once the returns are filed, if Revenue was of the opinion that the self-assessment of service tax and the classification was not correct, it could have scrutinized the returns and issued notices within time. The show cause notice was issued on 30 September 2015 for the period covered October 2010 to June 2012, which is clearly beyond the normal period of limitation. Therefore, although Revenue is correct on merits, the demand is time barred and, therefore, cannot sustain. For the same reason, the penalties imposed upon the appellant under Sections 77 and 78 also cannot be upheld. - AT

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Extended period of limitation - penalties - intent to evade or ...

Service Tax

July 28, 2022

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