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2017 (5) TMI 1082 - AT - Service TaxNon-payment of tax - commission received under the head subvention account for providing the services to its customers - time limitation - sub-section (1) of Section 73 of the FA - Held that: - receipt of subvention/manufacturer discount in the nature of interest was reflected by the appellant in the periodical ST-3 Returns, the charges of fraud, collusion, wilful mis-statement, suppression of facts etc. cannot be levelled against the appellant, justifying invocation of the extended period of limitation for issuance of SCN - demand should be confined to the normal period of one year - demand under proviso to sub-section (1) of Section 73 of the FA, 1994 is barred by limitation of time. Issuance of second SCN on 23.10.2009 is clearly barred by limitation of time, having been issued beyond the period of one year from the relevant date. Appeal allowed - decided partly in favor of appellant.
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