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2018 (2) TMI 155 - AT - Service TaxExtended period of limitation - the appellant had already discharged duty liability for the period 24.6.2005 to 14.7.2005 but had not discharged duty liability for the period 15.6.2005 to 23.6.2005 - Held that: - The duty liability for the period 24.06.2005 to 14.7.2005 was discharged vide challans dt. 6.9.2005 (1) and dt. 7.10.2005 (4). It is apparent that the respondent did not have any reason not to pay the service tax for the said period - For the period 10.09.2004 to 16.09.2004 the respondent had not included the value of such service in their ST.3 Returns. It is apparent that having no reason to claim exemption on the said activity. The appellant did not to disclose the said income in the ST-3 Return and did not pay the service tax leviable thereon. Invocation of extended period of limitation is fully justified - appeal allowed - decided in favor of Revenue.
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