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2011 (9) TMI 417 - AT - Service TaxCivil construction work undertaken required for pre-commissioning of petrol pump – invoking the longer period of limitation - Held that:- The definition of 'commissioning and installation' takes into ambit the services provided in relation to commissioning or installation of plant and machinery or equipment and not completing the job for pre-commissioning. Thus , civil construction work performed does not fall under the category of commissioning and installation. Since 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.- Decided in favor of assessee.
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