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2014 (8) TMI 197 - AT - Service TaxExtended period of limitation - rent-a-cab service - bondafide belief - Held that:- while setting aside the penalty, the appellate authority has given a clear finding that there was no mala fide on the part of the appellant. If that be so, I really fail to understand that how the longer period of limitation can be invoked against the assessee, in the absence of any mala fide. - Tribunal in the case of Royal Travels Vs. CCE Vadodara - [2010 (9) TMI 104 - CESTAT AHMEDABAD] has held that once penalty stands set aside by the appellate authority, the longer period cannot be said to be available to the Revenue for raising the demand. - major part of the demand would be barred by limitation - matter remanded back for re-quantification - Decided in favor of assessee.
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