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2018 (2) TMI 1031 - AT - Service TaxConsulting engineer service - Extended period of limitation - whether the Department was entitled to issue show-cause notice dt. 21/04/2005 for demand of service tax, by invoking the longer time limit under Section 73 of the Finance Act, 1994? - Held that: - the Department had in fact issued 5 show-cause notices which covered some of period covered in the present proceedings. From the earlier SCN and the corresponding order of the original authority, it is found that the Department, in fact, in addition to alleging non-filinng of ST3 returns had also assessed the liability of the respondent for a part of the period which is covered in the present proceeding - the Department was precluded from issuing another SCN invoking the suppression clause. Appeal dismissed - decided against Revenue.
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