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2013 (8) TMI 374 - AT - Service TaxLimitation period – assessee provided the service of ‘Pandal & Shamiyana Service’ and ‘Mandap Keeper Service’ – whether the notice is time barred and demand is not sustainable – Held that:- What is relevant is whether there was suppression of facts/ mis-declaration with an intention to evade duty on the part of the appellant - First Flight Courier Ltd. (2011 (1) TMI 52 - High Court of Punjab and Haryana) - once suppression or mis-declaration has proved - the extended period becomes invokable - irrespective of the date of knowledge of the department, the relevant date would be 5 years as per statute – appeal decided against assessee.
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