Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1388 - AT - Service TaxRenting of Immovable Property Service - service tax became effective since 01/06/2007 - in year 2009, it was struck down but again in 2010, taxation was restored with retrospective effect - appellant was registered with the Department since 08/01/2008, but did not pay any service tax - extended period of limitation - penalty. Held that:- There is no case of concealment made out by the Revenue, in the show cause notice, as the appellant had recorded the transaction in the books of accounts ordinarily maintained and had also disclosed such turnover in their income tax returns. Thus the non-compliance was due to the striking down of the levy duty by the High Court under the said head. The extended period of limitation is not available to Revenue - the penalties imposed are not sustainable and accordingly the penalties under Section 78 and 77 are set aside - appeal allowed in part.
|