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2015 (12) TMI 680 - AT - Service TaxDemand of service tax - marketing and distribution of recharge vouchers of BSNL - Held that:- show-cause notice dated 16.10.2008 was issued by invoking extended period for demand of service tax from 01.07.2003 to 31.03.2008. In our considered view, invocation of extended period in this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from the appellant-assessee needs to be set aside and we do so. However, for the demand within the period of limitation from the date of issuance of show-cause notice we hold that the appellant-assessee is liable to pay the service tax liability along with interest. To that extent we reject the appeal filed by the appellant-assessee. - However, penalty imposed is set aside - Decided partly in favour of assessee.
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