Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 125 - AT - Service TaxDemand - Time limitation - Repair and Maintenance Services as well as Erection, Commissioning and Installation Services - Held that: demand cannot be held to be barred on the ground on which the lower appellate authority has held so, in the light of the apex court s decision in Mathania Fabrics Vs CCE Jaipur [2008 -TMI - 48126 - SUPREME COURT OF INDIA] - The extended period of limitation of 5 years is available to the department, if assessees are found to be guilty of suppression or misstatement with intention to evade payment of duty - Appeal is allowed by way of remand
|