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2018 (7) TMI 700 - AT - Service TaxManagement, maintenance and repair service - demand raised as per the corrigendum dated 5.3.2010 - time limitation - Held that:- Such corrigendum is issued by the department with a delay of two years revising the demand without any basis - the appellant is not liable to pay the revised demand as per the corrigendum dated 5.3.2010 and the amount already paid by the appellant would suffice compliance of the demand under dispute in this appeal It is not the case of the department that the appellants have collected service tax. Since the appellant has discharged the service tax along with interest as well as 25% penalty as per the show cause notice dated 24.12.2008, the revised demand cannot sustain - The impugned order is modified to extent of reducing the duty demand as per show cause notice dated 24.12.2008 along with interest and the 25% penalty already paid by the appellant. Appeal disposed off.
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