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2016 (10) TMI 795 - AT - Service TaxTaxability - health services - service tax levied on the said service w.e.f. 1/7/2010 and exemption granted vide N/N.30/2011-ST dated 25/4/2011 w.e.f.1/5/2011 - whether the said service remained taxable for the period 1/7/2010 to 30/4/2011 and extended period of limitation invocable? - Held that: - I find that there is no element of suppression and or contumacious conduct on the part of the appellant. Rather it is evident from the record that upon information been received by the revenue from the insurance company of having paid consideration for health services to the respondent hospital and on further enquiry made from the appellant they have disclosed higher figure of turnover relating to such services. Under such facts and circumstances, I find that the learned Commissioner (Appeals) rightly deleted the penalties in question and no interference is called for. Extended period of limitation not invoked - appeal dismissed - decided against Revenue.
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