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2017 (10) TMI 1124 - AT - Service TaxExtended period of limitation - Section 73 of Finance Act, 1993 - Held that: - When the Department has issued the show cause notice on 04/01/2010 for the period of 01/01/2005 to 31/11/2006, the notice is certainly within five year period as provided in the Proviso to Section 73 of Finance Act, 1994, which says that wherever short-levy or short- payment of service tax is because of willful miss-statement or suppression of facts etc, the show cause notice can be issued within five year period of the relevant date. When the facts on record clearly indicate that there was suppression of fact of payment of outward freight by the Appellant from the Department, the show cause notice has rightly been issued on time the time, limit being five years from the relevant date; and the demand has rightly been confirmed by the impugned order. Appeal dismissed - decided against appellant.
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