Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 1041 - AT - Service TaxDemand of service tax - Held that:- demands issued in the year 2002 for the period 16.11.97 to 1.6.98 are barred by limitation. Apart from the fact that original adjudicating authority has himself not imposed any penalty on the respondents on the ground of absence of any suppression or mis-statement, there are various decisions of the Tribunal as upheld by the High Court, laying down that in such a scenario, the extended period of limitation cannot be invoked. It may be seen that there were number of cases involving more or less identical period till 1.6.98 when the show cause notices were issued after the retrospective amendment. In all such cases, the Tribunal held that no malafide can be attributed to the assessee and the show cause notices are barred by limitation. One such reference can be made to Honble Gujarat High Court decision in the case of CCE Vadodara vs. Eimco Elecon Ltd. [2010 (7) TMI 477 - GUJARAT HIGH COURT] wherein the appeal filed by the Revenue was rejected on merits, as well as on limitation. The Tribunals decision in the case of CCE Raipur vs. Jaiswal Equipment & Holdings P Ltd. [2007 (6) TMI 31 - CESTAT, NEW DELHI] can also be referred - Decided against Revenue.
|