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2015 (9) TMI 259 - AT - Service TaxErection and Commissioning Service - Invocation of extended period of limitation - Held that:- Appellant could have entertained a bonafide belief that as the activity undertaken by the appellant may not be covered under the category of erection and commissioning services and would be covered under the works contract which not in statue during the material period i.e 2006, they have not discharged the service tax under the category of erection and commissioning service. To that extent we hold that the demand for the period June and September 2006 is hit by limitation. As regards the demand within the limitation period i.e. November 2006 and September 2007, we upheld the same along with interest and also penalties imposable under the provisions but as per the settled law penalty equivalent to service tax liability are to be confirmed - Decided partly in favour of assessee.
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