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2011 (3) TMI 251 - AT - Service TaxDemand - Storage and Warehousing charges - The appellant as a Public Sector Undertaking and its conduct after the matter had been pointed out to it and the fact that the audit by the department on previous occasions did not point out this issue, they were though, it was collecting charges during such period also, are satisfied that instant appellant did not have any intention to evade the impugned tax - Therefore the demand would be sustainable only to the extent of demand would covered by the normal period of time of one year - Interest u/s 75 is be paid on the sustainable portion of the demand - Penalty u/s76 will be maintainable in respect of the period within normal period. Penalty under section 78 will not be maintainable.
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