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2017 (4) TMI 994 - AT - Service TaxShort payment of service tax - wrongful availment of abatement under N/N. 12/2003 - non-inclusion of the TDS component in the taxable value of the service - time limitation - Held that: - There were three audits conducted for the periods covered in the SCN. Further, as and when irregularities/objections were pointed out by the audit party, the respondents have immediately complied with the objections and paid the service tax pointed out in the audit report - the SCN issued alleging suppression of facts with an intention to evade payment of service tax is definitely unsustainable - the demand is time barred - appeal dismissed - decided against Revenue.
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