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2017 (12) TMI 235 - AT - Service TaxTime limitation - late payment of tax - whether the time limit provided under Section 73 ibid is applicable for issuance of show cause notice, in case of confirmation of interest demand for late payment of the amount of service tax? - Held that: - Section 73 ibid mandates that SCN in the case of normal period should be issued within one year and for the extended period, same should be issued within 5 years from the relevant date. No such recovery provisions exist separately in the Service Tax statute, in context with the demand of interest amount for delayed payment of Service Tax. Admittedly, the SCN was issued beyond the period of 5 years from the date of payment of Service Tax and filing of periodical returns by the appellant. Therefore, as per the principle laid down by the Hon’ble Supreme Court in M/s. T.V.S. Whirpool Ltd. [1999 (10) TMI 701 - SUPREME COURT OF INDIA], such show cause notice issued by the Department, seeking recovery of the interest amount and for imposition of penalty will not stand for judicial scrutiny. Application allowed - decided in favor of applicant.
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