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2017 (9) TMI 1558 - AT - Service TaxBanking & Financial Services - amount paid by the Appellant as fee/ charges to service providers - revenue neutrality - time limitation - Held that: - on the issue of Revenue Neutrality, the said defence was not taken by the Appellant before the lower authorities so that this aspect cannot be ascertained - This aspect of revenue neutrality also requires to be verified from the factual matrix of the present case. Extended period of limitation - Held that: - the adjudicating authority has invoked the extended period of limitation for demanding service tax from the appellant by holding that they had suppressed vital information with the intention to evade payment of tax - this issue was also not considered. The Appellant should be given a chance to prove their case on ground of revenue neutrality and time bar - appeal allowed by way of remand.
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