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2011 (9) TMI 824 - AT - Service TaxWaiver of pre-deposit - demand of service tax is under the head ‘Club or Association Service' - appellant is Employees Welfare Trust constituted by M/s. Infosys Technologies Ltd. The impugned demand of tax is on the membership fee collected by the trust from the employees of the said company – Held that:- show-cause notice was issued on the basis of an audit report which was prepared in 2008. There was no manner of investigation prior to or after that date. The appellant objected to the audit objections by submitting that they were not liable to pay service tax prior to the date on which the relevant explanation was added to Section 65 of the Finance Act, 1994. Counsel has also been able to bring on record certain decisions which would go to support the plea of bona fide belief which the appellant is said to have maintained during the material period regarding liability to pay service tax under 'Club or Association Service'. The show-cause notice in question was issued after a lapse of three years since the relevant period. Prima facie , the appellant has made out a case against the demand of service tax on the ground of limitation. waiver of predeposit granted
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