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2014 (8) TMI 302 - CESTAT MUMBAIBusiness Auxiliary Service - Bar of limitation - Held that:- Since 2004 a dispute was going on between the Revenue and the respondent as to whether the activity of providing place, seating arrangement to the finance institutions falls under the category of Business Auxiliary Service - As the classification of service tax is in dispute therefore the extended period of limitation is not invokable in this case. As in this case service tax for the period from July 2003 to September 2006 has been demanded by the department vide a show-cause notice dated 03.06.2008 by invoking extended period of limitation, the said show-cause notice is not sustainable being time barred. Therefore, no infirmity with the impugned order and the same is upheld - Decided against Revenue.
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