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2014 (8) TMI 374 - AT - Service TaxDemand of service tax - Bar of limitation - Invocation of extended period of limitation - Held that:- If the normal period for issuing show-cause notice is to be one year from 14-11-2003, extended period would be 5 years on that date. In view of the fact that during the whole period from 1997-1998 till 2008, the appellant had not fulfilled statutory obligation of filing the return or intimating the department, it has to be held that the extended period is correctly invoked. Under these circumstances, the demand of service tax and interest thereof are to be upheld and accordingly are upheld. - However, penalties are set aside - Decided partly in favour of assessee.
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