Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 693 - AT - Service TaxInvokation of extended period of limitation - Demand of Service tax and imposition of penalty for the period 17.12.2002 to 1.5.2006 - Cargo handling service - Appellant contended that it was essentially an individual contractor and therefore was not a commercial concern and genuinely believed that it was not liable to service tax - Held that:- the contention of the appellant that although its name was M/s Vigyatraj Patni, but it was given contract in the name of "M/s Vigyatraj Patni" - contractor" as an individual is not held to be acceptable as it is evident that during the period involved, there was scope for confusion that the individuals were not covered under the scope of 'commercial concern'. In these circumstances it is not unreasonable on the part of the appellant to have a bona fide belief that it was not liable to pay service tax. - Matter remanded back
|