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2016 (11) TMI 784 - AT - Service TaxTime Bar - “Maintenance and Repair Services” - issuance of SCN - period of limitation - Held that: - appellant had discharged the Service Tax liability for the earlier period and for the subsequent period accepting that he is liable to pay the Service Tax on the amount received from their clients - The contention of the appellant that quarterly returns are to be filed is erroneous since the quarterly returns were replaced by Half-yearly returns with effect from 16.10.1998, vide notification 57/1998 S.T. dated 07.10.1998. Accordingly, there was time to issue the instant show-cause notice upto 25.04.2009; whereas the instant show-cause notice was issued on 20.04.2009. Therefore, it is clearly evident the show-cause notice was validly issued and cannot be termed as time-barred in respect of any portion covered by it - appeal rejected - decided against assessee.
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