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2017 (5) TMI 959 - AT - Service TaxExtended period of limitation - penalties - Held that: - the services rendered by the appellant under various categories may liable to be taxed as undisputedly, appellant had received consideration for rendering these services - demand for normal period valid - however, Aurangabad Municipal Corporation being a statutory body, allegation of suppression of facts with intention to evade tax are not sustainable in law - the extended period cannot be invoked against the appellant for demanding service tax liability on the findings that there was suppression of facts with intention to evade service tax liability. Penalty - Held that: - the appellant being statutory body, the intention to evade service tax cannot be upheld - invoking the provisions of Section 80 of the FA, 1994, the penalties imposed on the appellant is set aside. The service tax liability needs to be recomputed by the adjudicating authority that falls within the period of limitation and interest liability thereon also needs to be discharged by appellant - appeal allowed - decided in favor of assessee.
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