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2016 (11) TMI 489 - AT - Service Tax100% EOU - demand - invocation of proviso to Sub-Section 1 of Section 73 of Finance Act, 1994 - Held that: - the entire demand in the show-cause-notice is raised by invoking proviso to Sub-Section 1 of Section 73 of the Finance Act, 1994. The requirement under said proviso is that suppression or misstatement etc. is to be established separately and intention to evade Service Tax is to established separately for invoking said proviso. The appellant are service receiver and they are entitled for credit of Service Tax paid as service receivers, and as a result, it could not be established by Revenue that the appellant had intention to evade payment of Service Tax. Since, the intention to evade payment of Service Tax could not be established through the said show cause notice, the said proviso was not invokable. As a result, the entire demand has became bad in Law - appeal allowed - decided in favor of appellant.
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