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2012 (8) TMI 535 - AT - Service TaxExtended period of limitation - Whether incentive/commission/income received from various finance Co. and Banks would be chargeable to Service Tax as ‘Business Auxiliary service – Held that:- Information regarding commission received and also about payments received from the manufacturer was not disclosed in the service tax returns. This cannot considered as suppression with intent to evade tax, because the Assessee had a bona fide belief that they were not liable to pay tax on the amount received by them out of commission received by Maruti Udyog Ltd. on which Maruti Udyog Ltd. had paid Service tax - not a fit case to invoke the extended period alleging suppression - Appeal fails on account of time bar and also on merits.
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