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2016 (9) TMI 893 - AT - Service TaxImposition of penalty - Section 77 and 78 of the Finance Act, 1994 - service tax liability with interest discharged before issuance of show-cause notice - whether appellant is required to discharge the service tax for the period beyond five years from the date of show-cause notice - Held that:- it is found that the show cause notice was issued on 23.04.2013. Provisions of Section 73(4A) were inserted by Finance Act, 2011 w.e.f. 8.4.2011. The point raised by the appellant is a question of law as if the provisions of Section 73(4A) are applied in this case, the conclusion may have been different; as also the point of demand is for the period beyond five years. Since both these points were not raised before adjudicating authority we deem it fit to remand the matter back to adjudicating authority to reconsider the issue afresh. - Appeal disposed of by way of remand
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