Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 316 - CESTAT, AHMEDABADService Tax liability on the commission received - Held that:- A submission was made during the hearing that the fact of payment of service tax was incorporated in the ST3 returns filed by the appellant but it was fairly agreed that this claim was also not made before the original authority - if the appellant was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period also may not be fair since there cannot be any suppression of facts or mis-declaration in such a situation - remand the matter back.
|