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2011 (1) TMI 536 - AT - Service TaxWaiver of predeposit -Demand and penalty imposed - Business auxiliary services - The activities of promoting the business on commission basis amounting to business auxiliary services - The service tax on activities undertaken by them under the category of clearing and forwarding agent for the period April, 2001 to March, 2003 - The said show cause notice proposing to confirm the demand of Rs. 16,83,603/- was dropped by the Additional Commissioner vide his order dated 22-3-07 - The appellants activity continued to remain the same - The Revenue was fully aware of the activities - There is no evidence reflecting upon any positive act of suppression or misstatement with intent to evade payment of duty by the appellant - Find that the demand stands raised against them by taking out the figures from the appellants ledger of accounts and balance sheet for the relevant year - Balance sheet is a public document and available to all concerned - Reflection of the income and the said activity in the ledger account and the balance sheet will reflect upon the absence of any wilful suppression or mis-statement on the part of the appellant so as to invoke longer period of limitation - Hence, allow the stay petition unconditionally.
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