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2009 (3) TMI 167 - CESTAT, BANGALOREBelated Return – Extended period of limitation – power of the commissioner to decide an issue – courier agency service – held that - appellant have filed Service Tax returns on 1-12-2003 for the entire period i.e. 30-9-2000 to 30-9-2003, which is totally incorrect, as the appellant is mandated to file the returns half yearly. Hence, having filed the returns belatedly, the extended period is correctly invoked by the authorities. Hence, the arguments on both these grounds are rejected by us - ), it is seen that an amount of Rs. 81,76,789/- was collected towards Service Tax and the same was not deposited into the Government Account. Neither the Managing Director nor the Director (Finance) has disputed the Service Tax monthly summary statement attached to the Profit & Loss Account.” – matter remanded back for want of quantification of liablity
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