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2012 (11) TMI 291 - AT - Service TaxErection, commissioning and installation services - demand confirmed by invoking the extended period of limitation - Held that:- The demand for the period 2005-06 to 2009-10 is confirmed by invoking the extended period by issuing a Show Cause Notice dated 18.10.2010. The audit was conducted in the year 2009 and the audit raised issue in respect of Goods Transport Service and the applicants paid tax as per the objection raised by the audit. In view of this prima facie the applicants have a strong case on the issue of time bar - in favour of assessee. Claim of Notification No. 12/2003-ST - Demand for the period 2009-10 is within the normal period of limitation and the benefit of the Notification No. 12/2003-ST is not available to applicants as he had not produced evidence by way of invoices under which the goods were sold to the service recipient - against assessee. Claim of Notification No. 1/2006-ST - The applicants availed credit of service tax in respect of the input service to the extent of about Rs. 30 lakhs, in these circumstances, the applicants have not made out a prima facie case for total waiver of the dues, thus the applicants are directed to deposit Rs One crore within eight weeks and report compliance on 03.12.2012.
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