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2014 (7) TMI 662 - GUJARAT HIGH COURTExtended period of limitation - Technical Inspection and Certification Service provided - Appellant was informed on 01.08.2006 by the office of the Commissioner of Service Tax that their activities would not fall under the category of services rendered and they would not be covered under the Service Tax - Show cause notice was issued to the appellant on 13.04.2010 for the period October 2004 to March 2006 - Held that:- the period relates to time before the letter of the office of the Commissioner was withdrawn on October 27, 2006. On such basis, the Tribunal was of the opinion that when the Department itself was in doubt regarding the taxability of service in question, larger period could not have been invoked. - The Department itself had at one stage conveyed to the assessee that service in question was not taxable service. Though subsequently such letter was withdrawn, the assessee cannot be stated to have, with mala fide intention or with the purpose of breaching the provisions of the Act or the Rules, made inaccurate or incorrect declaration - Decided against Revenue.
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