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2016 (12) TMI 1061 - AT - Service TaxDemand - composite scheme - works contract - period of limitation - Held that: - the appellant has opted for the composite scheme on 11/03/2010 and thereafter on 22/03/2010 they submitted a letter for withdrawal of the composite scheme. As per these two letters they have discharged the service tax during the period 2010-11 - the show cause notice should have been issued within the normal period of one year as prescribed under section 73(1), whereas the show cause notice for the period 2010-11 was issued on 02/04/2014 i.e. after prescribed limit of one year - there is no suppression of fact on the part of the appellant. Therefore, the demand raised in the show cause notice is clearly time-barred - appeal allowed - decided in favor of appellant.
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