Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 477 - AT - Service TaxImposition of penalty - Benefit of Section 80 - Malafide intention - Invocation of extended period of limitation - Held that:- Respondent was an individual photographer who was providing photography service by clicking photographs and getting them developed and printed outside. It is not the case of Revenue that he was registered under State or Municipal law relating to shop and establishment or any other laws of State for carrying out commercial activity. So Shri Gupta qualified for coverage within the scope of Notification No.6/2001-ST when read with CBEC circular dated 27.12.2001 making the demand unsustainable. - in the absence of any evidence to the effect that the act of not taking registration and not paying tax was deliberate, extended period cannot be invoked. Consequently the demand pertaining to the period 1.5.2003 to 28.2.2005 is clearly barred by time as the show cause notice was issued in the month of October, 2006. (and w.e.f.1.3.2005, the appellant is eligible for small scale exemption under Notf.No.6/2005-ST). Thus, not only the appeal of the revenue is devoid of any merit, the demand itself needs to be set aside - Decided in favour of assessee.
|