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2017 (10) TMI 1126 - AT - Service TaxBusiness Auxiliary Service - Right Concept Marketing (RCM) - levy of service tax - Extended period of limitation - Held that: - there was ambiguity in interpretation of the statutory definition of Business Auxiliary Service, the demand for extended period of limitation cannot be sustained. Admittedly, there is no sustainable ground in this case like fraud, misstatement etc., on the part of the appellant for defrauding the Government Revenue. Since the period of dispute is from May, 2004 to March, 2007 and the SCN was issued on 14/05/2008, the same is clearly barred by limitation of time, having being issued beyond the normal period - demand set aside - appeal allowed - decided in favor of appellant.
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