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2015 (9) TMI 787 - AT - Service TaxExtended period of limitation - suppression of facts - assessee has charged service tax on invoice raised only to those clients who agreed to pay service tax - Held that:- Revenue authority cannot invoke the extended period of limitation, when the records of the assessee were audited by the officers once but did not find any short payment from records. The 2nd audit party, doing the audit of same period or over lapping period, cannot allege that appellant has miss-stated (sic) or suppressed the facts from the departments - Decision in the case of Rajkumar Forge Ltd. [2010 (8) TMI 796 - BOMBAY HIGH COURT] followed. - Demand set aside - Decided in favor of assessee.
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