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2015 (11) TMI 783 - AT - Service TaxDemand of interest - Bar of limitation - Imposition of penalty - Held that:- Appellant did not obtain registration during the relevant period. Secondly it has been correctly observed by the first appellate authority in para 6 of the Order-in-Appeal dated 8.10.2012 that appellant also did not file return within 6 months from the date when Finance Bill, 2003 received assent from the President of India i.e. 13.5.2003. This fact was known to the department only when audit was done by the officer of the department after appellant obtained registration. In view of the factual matrix extended period has been correctly invoked and demand is not time barred. Interest demanded from the appellant is payable as a demand issued within a reasonable period. - However, penalty imposed is set aside - Decided partly in favour of assessee.
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