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2016 (12) TMI 1733 - CESTAT NEW DELHITime Limitation - the submission of the appellant is that the proceeding initiated by the Service Tax department for recovery of service tax is barred by limitation of time in as much as the period involved is from January to June, 2004; whereas the show cause notice was issued on 28/07/2006, which is beyond the period of limitation prescribed under Section 73 - Held that:- The issue with regard to the limitation aspect is settled by the Tribunal in the case of Jaipur Ex-Servicemen Welfare Cooperative Society Ltd. [2015 (2) TMI 660 - CESTAT NEW DELHI], this decision has analyzed the diverse views prevalent at the relevant time and thereafter has arrived at the conclusion that the extended period of limitation in Section 73 cannot be invoked to demand service tax. Appeal allowed on the ground of limitation.
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