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2010 (11) TMI 384 - CESTAT, KOLKATADemand - Limitation - Not filed any monthly return of service tax - Investigations were carried out from the recipient of the service and Revenue came to know that Respondents is providing taxable service i.e. security agency service - The Show Cause Notice was issued only on the ground that the respondents are not filing any returns therefore it cannot be said that Show Cause Notice is hit by limitation as there is a clear suppression of fact with intent to evade payment of duty - Therefore the demand raised in the Show Cause Notice is time barred are not sustainable hence set aside. Tthe demand is even beyond the five years during argument respondents admitted that payments were received for the period and for the subsequent period the payment was received - This issue was not raised before the adjudicating authority nor before the Commissioner (Appeals) - The issue requires verification - Therefore the matter is remanded to the adjudicating authority.
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