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2018 (5) TMI 1215 - AT - Service TaxExtended period of limitation - it was contended that for the period from January, 2005 to March, 2008 appellant did not pay Service Tax on outward freight where gross amount charged was between ₹ 750/- and ₹ 1500/- by availing benefit under Notification No.34/2004-ST dated 03/12/2004 to which they were not eligible - invocation of Sub-section 1 of Section 73 of Finance Act - Held that: - ST-3 returns requires declaration of only the taxable value and also the value on which tax is not being paid and obviously the value on which tax was not paid, was declared by them in their ST-3 returns and therefore, suppression is not established - extended period not invocable - appeal allowed - decided in favor of appellant.
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