Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 561 - AT - Service TaxCharitable trust - Validity of subsequent SCN - whether it is open to Revenue to issue SC for the second time invoking the extended period, especially for the period 1.4.2006 to 20.12.2007 i.e. the period falling after the period covered in the earlier SCN and the date of issue of the said SCN? - Held that: - deliberate defiance and the intention to avoid and evade the taxes were noticed - extended period has been rightly invoked The appellant did not reply to various communications from more than one and half years and did not file the Service Tax return also - section 80 could not be invoked - penalty u/s 78 upheld - appeal dismissed - decided against appellant.
|