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2014 (12) TMI 915 - AT - Service TaxEvasion of duty - Goods transport agent service - Invocation of extended period of limitation - Malafide Intention - Held that:- It is the credit of Service Tax paid which is available to the assessee and not credit of Service Tax payable. Admittedly the appellants have paid the Service Tax on the GTA services availed during December, 2004 though they were not liable to pay the same. Having paid the Service Tax, they are entitled to the credit of the same. It is to be noted that no objection was raised by the Revenue at the time of payment of Service Tax by the appellant. The circumstances for imposing penalty and for invocation of longer period are identical. The original adjudicating authority having held that there was no mala fide intention on the part of the assessee to evade duty, I really fail to understand as to how the longer period of limitation, which is primarily based on mala fide intention, would be available to the Revenue. The demand having been raised after the normal period of limitation, is barred by limitation - Decided in favour of assessee.
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