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2017 (12) TMI 1213 - AT - Service TaxExtended period of limitation - penalty u/s 77 and 78 - Construction of Residential Complex - Held that: - there was no occasion for the Department to know the fact of non-payment of Service Tax by the appellant. For this reason Department could not issued show-cause notice within the normal time period of one year. The failure on the part of the appellants in as much as they have not obtained the Service Tax Registration and also not filed periodical ST-3 return, they have suppressed the fact of non-payment of Service Tax from department therefore the extended period was rightly invoked - the demand of Service Tax and interest thereof is upheld. Penalty u/s 77 and 78 - Held that: - Since the issue of penalty u/s 78 is mixed question of law and fact, we are of the view that the matter needs to be reconsidered by the Adjudicating Authority - For the purpose of re-deciding the issue of penalties imposed under Section 77 & 78, the matter is remanded to the Adjudicating Authority. Partly decided against appellant and part matter on remand.
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