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2011 (6) TMI 595 - AT - Service TaxISD (input service distributor) - Suppression or mis-statement - Show Cause Notice was issued to the appellant on the sole allegation that the invoices are in the name of head office, who was not registered as ISD and as such availment of credit on the basis of the same, was not justified – Held that:- Show Cause Notice stands issued beyond the normal period of limitation, law does not require them to disclose the above facts, failure to disclose the same, by itself, cannot be equated with any suppression or mis-statement, appeal is allowed
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