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2016 (9) TMI 1357 - HC - Service TaxExtended period of limitation - it was noticed that Service Tax to the tune of ₹ 48,20,574/- had not been paid - intent to evade duty - Held that: - This Court holds that there is no substantial question of law given the circumstances which were found, i.e. as to the inadvertence - also, the CESTAT’s observations with respect to the assessee being a public sector entity and, therefore, not capable of suppressing facts cannot be construed as widely. The facts and circumstances of each case would have to be examined by the authorities in the light of the declarations made - appeal dismissed - decided against Revenue.
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