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2018 (4) TMI 969 - AT - Service TaxValidity of SCN - time limitation - whether the Commissioner (Appeals) have rightly held that the show cause notice was bad for invoking of extended period of limitation? - Held that: - Section 9 of the General Clauses Act 1897 provides section applies to all Central Acts made after 3 January, 1868 and to of regulations made after the 14th day of January, 1887 - this ground is not tenable as there are provisions in the Finance Act for the purpose of calculation of limitation. The learned Commissioner (Appeals) have set aside the Order-in-Original both on the ground of limitation and also finding the same to be non-speaking and cryptic. Appeal dismissed - decided against Revenue.
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