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2009 (5) TMI 65 - AT - Service TaxDemand and Recovery – period of limitation – held that - It has observed that the demand only in respect of Repair and Maintenance Services provided by the appellant is sustainable and the allegation of suppression of facts also stands proved on this account. In my view, it appears that the assessees were under the bona fide belief regarding the levy of tax on such activities. The Department also, after examining the facts, dropped the demand in two categories. He has also extended exemption benefit partly for the extended period of limitation. Therefore, the demand of tax for the extended period of limitation is not sustainable. Accordingly, the demand of tax is set aside on limitation.
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