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2012 (9) TMI 337 - HC - Service TaxExtended period of limitation – clearing and forwarding agent - 16-7-1997 to 31-8-1999 - Held that:- Show cause notice under the provisions of Section 65, 66 and 67 of the Finance Act, 1994 was issued on 2-7-2002 after a period of about three years - no omission or failure on the part of the assessee to make return under Section 70 of the Finance Act, 1994 for any prescribed period or to disclose wholly and truly all material facts necessary for assessment for any prescribed period and the value of taxable service for that prescribed period has escaped assessment or has been under assessed - case of the assessee comes within the definition of bona fide doubt and in that event, the extended period as provided under Section 73 of the Finance Act, 1994 would not be applicable - appeal is dismissed.
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