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2011 (8) TMI 417 - AT - Service TaxImposing any penalty - Extended period of limitation - the credit availed by the assessee was reflected in the monthly returns - If there is no column in the monthly return to show the nature of service on which the credit was availed, the assessee cannot be blamed for not disclosing the said fact - For invoking the longer period of limitation, there has to be a suppression or mis-statement with an intent to evade payment of duty - When the respondents have reflected the amount of credit availed by them in their monthly returns, it cannot be said that there was any positive act of suppression of mis-statement on their part - As such, we are of the view that Commissioner (Appeals) has rightly held a part of the demands as barred by limitation - Decided in favour of assessee.
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