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2018 (6) TMI 801 - AT - Service TaxBusiness Auxiliary Services - appellant acted as an agent of ICICI Prudential Life Insurance Limited and ICICI Housing Finance Limited and for service rendered, received commission - Extended Period of Limitation - Held that:- It is evident from the facts of the case that the service provided by the appellant is not falling within the category of Insurance Business but is covered by the definition of BAS. Consequently, the plea taken by the appellant that the service tax involved therein has already been paid by the insurance company under reverse charge basis under Rule 2(1)(d) of the Rules is rejected. Extended period of limitation - Held that:- It is seen that the appellant has failed to file the necessary service tax returns and have suppressed from the Department, that they were rendering the service during the disputed period. Consequently, there is no reason to interfere with the finding of the lower authorities that the demand can be raised under the extended period of limitation. Penalties u/s 76 and 78 - Held that:- the recent judgment of the Tribunal in the case of Ramawat Construction Co. [2017 (5) TMI 705 - CESTAT NEW DELHI] is application to the facts of the present case in which it has been held that the penalties under both Sections 76 and 78 are liable to be imposed - penalties upheld. Appeal dismissed - decided against appellant.
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