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2011 (11) TMI 164 - CESTAT, AHMEDABADPeriod of limitation - Service Tax on Postal charges incurred by bank in respect of various Banking & other Financial Service – Held that:- Since order of the Commissioner (Appeals) in respect of very same Bank but another branch has taken a view that such charges are not leviable to Service Tax, the appellant cannot be found fault with for entertaining a belief that they are not liable to pay Service Tax on such charges recovered from the customers. It is the question of interpretation of law and when two views are possible, unless documentary evidence or evidence in any other form is available to show that there was suppression of facts or mis-declaration with intention to evade duty, extended period cannot be invoked.- Decided in favor of assessee.
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