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2009 (3) TMI 177 - AT - Service TaxPeriod of limitation of one year – Demand of service tax - appellants submits that service tax for the period 2001-02 to 2004-05 stands confirmed against them by way of issuance of show cause notice on 31-8-2006, by holding the applicants, who are consignment agents, liable to pay tax as, Clearing and Forwarding Agents – held that - It is well settled law that, when there are favourable or contradictory decisions holding the field, entertaining bona fide belief by an assessee cannot be faulted upon – demand beyond the normal period of limitation set aside – penalty waived.
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