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2018 (8) TMI 479 - AT - Service TaxCollection of Service tax made but failure to deposit to Exchequer - Security agency service - demand invoking extended period of limitation - no suppression of facts - Held that:- There is no doubt that citing of the wrong provision will not, of itself, vitiate the demand. However, with a clear finding that the ingredients for invoking the extended period does not exist, the scope for recovery fails. The claim of the respondent that they are not engaged in the business of providing ‘security agency service’ merely because they are registered under relevant labour law does not stand the test of law to exclude them from tax liability and as the impugned order has examined the scope of services and scope of contract in detail, demand does not sustain owing to bar of limitation. Appeal dismissed - decided against Revenue.
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