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2011 (8) TMI 418 - AT - Service TaxDemand - Services of commissioning and installation - there is no evidence of positive act of suppression against the appellants - It is well settled law that mere non-filing of information to the Revenue on the reasonable belief that the activities undertaken by them are not taxable, cannot be held to be a justifiable ground for invokation of longer period of limitation - Apart from the above, we also taken into consideration the fact that the appellants have made a submission that the earlier show cause notice was issued to the appellants on 2.11.2007 for the same period on the basis of audit conducted by the department and all requisite information and records were submitted to them - In any case, in the absence of any positive act of suppression or mis-statement with malafide intention, we are of the view that demand beyond the normal period of limitation is not liable to sustain - Decided in favour of assessee.
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