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2018 (5) TMI 824 - AT - Service TaxExtended period of limitation - demand of service tax - P.F./E.S.I. reimbursement and labour charges received from the service receiver - Held that: - the period of dispute, in this case, is from April, 2007 to March, 2012 and the show cause notice was issued on 27/09/2012 - the ingredients mentioned in the proviso to Section 73(1) of the Act are absent in this case. Thus, part of the confirmed adjudged demand is barred by limitation of time. The service tax demand has also been confirmed within the normal period of limitation, which should be paid by the appellant. Appeal allowed in part.
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