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2016 (6) TMI 724 - AT - Service TaxArchitect Services or Management or Business Consultant services - Extended period of limitation - Activity of providing construction or supervising of construction of building for Government institutions like Government hospital alongwith various activities - Held that:- the appellant was correctly covered under Architect/Management or Business Consultants services. In November 2007, if not prior thereto, the Revenue was in the knowledge of the nature of the services rendered and therefore, the appellant does have an arguable case to contend that at least after November, 2007 it would have been in no position to indulge in suppression or willful statement. Therefore, the appellant does have prima facie a reasonable ground on the aspect of time bar which will make substantial part of the demand hit by bar of limitation. - prima facie case is in favor of assessee - Stay granted partly.
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