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2017 (10) TMI 28 - AT - Service TaxShort payment of Service Tax - extended period of limitation - Held that: - provisions of Section 73(1) have specifically recorded that the Assistant Commissioner or Dy Commissioner has to come to a conclusion and should have a reason to believe and come to a conclusion after verification of the assessment u/s 71 can issue a show-cause notice for demanding tax by invoking extended period of limitation - the issue is now squarely covered by the judgement of the Hon’ble High Court of Allahabad in the case of Naresh Kumar & Co Pvt Ltd [2014 (5) TMI 986 - ALLAHABAD HIGH COURT], where on similar issue it was held that the Deputy Commissioner has illegally invoked the provisions of Section 73(1)(a) of the Act and exercised the power to raise the demand under Section 73(1)(a) of the Act - appeal allowed - decided in favor of appellant.
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