Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 676 - AT - Service TaxBusines Auxiliary Service - Invocation of extended period of limitation - Held that:- On chargeability of service tax appellant is not agitating the issue on merits w.e.f. 01/5/2006. For the period before 01/5/2006 it is the case of the appellant that the word any person was mentioned in the definition of Busines Auxiliary Service under Section 65 (105) (zzb) only w.e.f. 01/5/2006. On verification of the case records we find it so and hold that individuals cannot be subjected to service tax under Business Auxiliary Services upto 01/5/2006. Demand for the period prior to 1/5/2006 is, therefore, required to be set aside There was no ambiguity or confusion with respect to interpretation of Business Auxiliary Services after 01/5/2006 and liability of the appellant to discharge service tax was expected to be known to appellant as ignorance of law is no excuse - Demand for the period from 01/5/2006 onwards is payable by the appellant, with interest, as extended period has to be held as applicable for the period 01/5/2006 onwards - Decided partly in favour of assessee.
|