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2012 (10) TMI 137 - AT - Service TaxPeriod of limitation - purchase and sale of SIM cards of Telecommunication company - Revenue imposed demand for the period January 2004 to March 2005 on ground of it being falling under head 'Business Auxillary Service' - SCN dated 18.03.09 - Held that:- It is found from Assistant Commissioner's letter dated 9.8.2005 that he arrived at a decision that such activity does not amount to service and the said decision was intimated the Revenue to the assessee under the said letter. Thereafter Revenue kept quiet for a period of four years and issued SCN on 18.3.2009. It is found that there was no change of circumstances and no new facts came on record. The appellant's activity remained the same even relevant period during the period under correspondence and subsequently also. As such it seems to be a case of change of opinion on the part of the Revenue. When the entire facts were put before the Revenue it cannot be said that the appellant had any mala fide on their part to suppress the activity undertaken by them. Further, during the relevant period, some of the decisions of the Tribunal were holding that such activity of purchase and sale of SIM cards would not amount to providing business auxiliary services. If that be so, no mala fide intention can be attributed to the appellant so as to attribute any suppression or misstatement to them with intent to evade payment of duty. Entire demand is barred by limitation - Decided in favor of assessee
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