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2017 (11) TMI 1497 - AT - Service TaxConsultancy Engineering service - sub-consultancy, whether exempt or not? - extended period of limitation - Held that: - the appellant were engaged in providing consulting engineer service and claimed sub-consultancy work as exempted service - if such is the situation, the case of mis-representation etc. to invoke extended period is not tenable. Even otherwise, the appellants did declare all the considerations received by them in their statutory returns filed with the Department - demand for extended period cannot be sustained - penalty set aside - appeal allowed - decided in favor of appellant.
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