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2014 (4) TMI 35 - CESTAT MUMBAIRectification of mistake - Duty demand - SCN issued beyond period of limitation - Held that:- show cause notice was issued by invoking the proviso to Section 73 of the Act, which provides that demand for five years can be made in the case of suppression or misstatement of facts. Therefore, we find no merit in the contention of the applicant that the show cause notice is served not within one year. Further, we find that though the demand in the show cause notice is by invoking extended period of limitation, however while passing the final order, the Bench set aside the demand beyond the normal period. In these circumstances, we find no error apparent on record in the final order - Decided against Appellant.
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