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2016 (6) TMI 778 - AT - Service TaxDemand of service tax - extended period of limitation - malafide intention - reverse charge - GTA services availed in the mining area for the purpose of transporting the mine product from the face of the mining area to the other areas - Held that:- The fact that the said Circular stand issued by the Board, and is in nature of clarification, is indicative of the fact that during the relevant period there was confusion. Further we note that the assessee admittedly is a Public Sector Undertaking and cannot be attributed with any malafide to evade tax. Further the Revenue has also not referred to any evidence to show that the tax was not being paid by the assessee on account of any suppression, mis-statement, with an intent to evade payment of duty - Demand set aside - Decided against the revenue.
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