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2012 (5) TMI 422 - AT - Service TaxExtended period of limitation - appellant surrendered their service tax registration as their taxable services are below Rs.4 lakhs - it was found that the appellant had wrongly availed the benefit of Notification 6/2005 and claimed exemption thereunder – Held that:- in the case of Needwise Advertising (P.) Ltd. (2010 (11) TMI 211 (Tri)) that interpretation of surrender as revealing deliberate intention not to pay service tax is not sustainable as surrender of registration to be taken as made on belief of non-requirement of such registration. Therefore, onus is on revenue to find out the cause of surrendering registration if action is not taken at the same time, the same cannot be questioned subsequently. Therefore extended period is not invocable. matter is sent back to the adjudicating authority to requantify the demand
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