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2011 (7) TMI 995 - AT - Service TaxExtended period of limitation – Penalty u/s 78 - Held that:- in the case of Cosmic Dye Chemical (1994 - TMI - 43929 - SUPREME COURT OF INDIA - Central Excise) held that for invoking extended period under Section 11A(1) of Central Excises Act & Salt Act, 1944, the intention to evade the duty must be proved and for this purpose, the mis-statement or suppression of facts must be wilful and mere omission to provide some information or omitting to do something which the person is required to do would not be sufficient to invoke the provisions to Section 11 A(l). it cannot be said that non-payment of service tax was wilful or with intention to evade service tax. In view of this, merely on account of not obtaining service tax registration or non-payment of tax, it cannot be concluded that the same was with intention to evade the tax. - penalty set aside.
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