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2014 (12) TMI 86 - AT - Service TaxGoods Transport Agency Service - Bar of limitation - Whether or not demand issued on 18.5.2005 for the period December 1997 to May 1998 in the case of GTA Services is within the period of limitation when read with Section 73 of Finance Act, 1994, Section 68 (1) and section 71A of the Finance Act, 1994 - Held that:- As per Hon'ble High Court of Gujarat decision in the case of CCE & Cus, Vadodara-1 vs. Eimco Elecon Limited (2010 (7) TMI 477 - GUJARAT HIGH COURT) on the same issue, the show cause notice dated 11.11.2004 for the period 16.7.1997 to 02.6.1998 was considered to be time barred. It is observed that Hon'ble High Court of Gujarat has passed the observation while holding that no short levy can be demanded from the Respondent in that case even after the retrospective amendment was brought into operation by the Revenue as per amendments carried out in Section 68(1) and Section 73 and addition of Section 71A of the Finance Act, 1994. - Decided in favour of assessee.
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