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2009 (5) TMI 69 - AT - Service TaxDemand and Recovery – extended period of limitation – section 73 - drawing, design, technical, consultancy services - Scientific and Technical Consultancy Services – held that - . It is very clear that for the period from 16.7.2001 to 9.9.2004, show cause notice has been issued on 21.2.2006 after the lapse of the normal period. In the absence of suppression of facts, etc., with an intent to evade Service Tax, the longer period could not have been invoked - Since they were under the bona fide doubt regarding their activity whether covered by service tax or not, therefore, there was a reasonable cause on their part in not depositing the service tax in time. Therefore, we are of the view that notwithstanding anything contained in the provisions of Section 76 and Section 77 of the Finance Act, 1994, the appellants are entitled for the benefit of the Section 80 of the Finance Act, and accordingly, we hold that no penalty should be imposed on the appellants.
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