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2017 (11) TMI 426 - AT - Service TaxShort payment of service tax - time limitation - proviso to Section 73 of the Act - Held that: - the demand in the present case is hopelessly barred by limitation as the SCN was issued on 31.12.2007 for the period February 2006 and there is no allegation of suppression of information with intent to evade payment of duty - the fact that M/s. MSIL made excess payment to the appellant on account of certain irregular billing was made known to the appellant only in the month of June 2005 and more particularly from the letters dated 10.06.2005 and 27.06.2005 of MSIL. These excess payments made to the appellants were deducted by the said MSIL during the period May 2005 to February 2006 and therefore the question of reporting this excess payment or discrepancy by the appellants in their return filed for half year ending March, 2005 does not arise and therefore invoking the extended period on the ground that till the audit objection the appellants have not brought out the discrepancy in their return filed for the half year ending March, 2005 is not sustainable. Appeal of the appellant allowed both on merit as well as on limitation.
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