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2014 (9) TMI 383 - HC - Service TaxExtended period of limitation - penalty - Cenvat Credit - Held that:- Like in the case of penalty under Section 78(1) of the Finance Act, 1994, under sub-section (1) of Section 73, the extended period of limitation for recovery of service tax would be available to the Department if the same is occasioned by the reason of fraud, collusion, willful misstatement, suppression of material facts or contravention of any of the statutory provisions with intent to evade payment of tax. When we find that the Tribunal gave sufficient reasons to come to the conclusion that such facts did not arise in the present case, the Tribunal’s direction for deleting the penalty and not permitting the extended period of limitation, was based on materials on record and would not give rise to any question of law. - Decided against the revenue.
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