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2017 (8) TMI 1470 - AT - Service TaxExtended period of limitation - Business auxiliary service or not - multi level marketing service - penalty - Held that:- There were two views of the department itself and it cannot be inferred that there was any suppression on the part of the assessee. Thus, invokation of longer period was held to be not applicable. Penalty - Held that:- Inasmuch as there were number of identical matters pending before the Tribunal, there was confusion in the field and law was not clear, no malafide can be attributed to the appellants so as to invoke penal action against them. Appeal allowed - decided in favor of appellant.
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