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2017 (5) TMI 819 - AT - Service TaxMan power recruitment and supply agency services - benefit of doubt - time limitation - Held that: - since the issue with regard to consideration of a person to commercial concern was not free from doubt, we are of the view that there was reasonable cause for the appellant for non-payment of tax for the said period. Thus the show cause notice issued to the appellant to deposit the tax from 01.05.2006 to 30.04.2006, in our opinion is barred by limitation of time - The appellant is not contesting the tax liability with effect from 01.05.2006. Thus the demand for the said period confirmed - For computation of service tax liability for the period from 01.05.2006 the matter is remanded to the original adjudicating authority - appeal allowed in part and part matter on remand.
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