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2011 (2) TMI 632 - AT - Service TaxWaiver of pre-deposit - Penalties - Business Auxiliary Services - find that as observed in the Board circular No. 87/05/2006-ST dated 06.11.2006, there were doubts in the field as regards such activities being chargeable to service tax - If that be so, no malafide can be attributed to the appellants with intent to evade payment of duty - Mere non-approaching the department or non seeking of clarification, by itself cannot be made a ground for invocation of longer period of limitation, unless the same is associated with a willful intent to evade payment of duty - find that the demand raised beyond the normal period of limitation against the appellant is clearly barred by limitation - We accordingly, set-aside the impugned order on the said ground and allow the appeal with consequential relief to the appellants - Stay petition as also appeal get disposed off in above terms.
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