Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1092 - AT - Service TaxInvocation of extended period of limitation - Mandap Keeper Service - Held that:- No doubt, in June 2006, decision in the case of Shree Gujarati Samaj Bhavan [2006 (6) TMI 470 - CESTAT NEW DELHI] was rendered and an argument can be advanced that the appellant who was monitoring the case law for entertaining bona fide belief should have taken note of this decision and started paying service tax. However, we take note of the fact that even the Govt. has chosen to amend the definition in 2007 and therefore it cannot be stated that appellant was not at all entitled to bona fide belief and extended period can be invoked. - appellant had informed the department by writing a letter giving reasons for non-payment and also taking note of the fact that appellant started paying service tax after the definition was amended, we consider that in this case extended period could not have been invoked. Accordingly, the entire demand cannot be sustained. - Decided in favour of assessee.
|