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2013 (10) TMI 390 - AT - Service TaxTime-barred Demand – Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 – Waiver of Pre-deposit – Held that:- As applicant in the statutory returns were giving a declaration that no credit in respect of the service tax paid on the input services used in or in relation to the providing of and Outdoor Catering Services was availed and fact that applicants were actually availing credit came to the knowledge of the Revenue only during the audit i.e. in the year 2008 and show-cause notice was issued within 5 years from the date of knowledge - prima facie no merit in the contention of applicant as time bar - Partial stay granted.
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