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2018 (5) TMI 1360 - AT - Service TaxDemand of service tax after rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) of the ground of limitation - validity of show cause notice - extended period of limitation - Held that: - appellant provided business/service during the period April, 2008 to December, 2012 and filed declaration and VCES Scheme 2013 on 19.2.2014. Thereafter, the show cause notice has been issued on 17.02.2015 by without invoking extended period of limitation and without alleging any suppression fraud or collusion on the part of the appellant - Admittedly, the show cause notice has been issued beyond the period of limitation, in that circumstances, the show cause notice is barred by the limitation. The demands pertaining to extended period of limitation are not sustainable - appeal allowed - decided in favor of appellant.
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