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2018 (9) TMI 40 - CESTAT ALLAHABADExtended period of limitation - Business Auxiliary Services - Recovery Agent Services - Held that:- Some demands have been paid by the appellant during investigation, the same is required to be verified by the Authorities below whether the said amount paid by the appellant covers the demand within the period of limitation or not? - Therefore, the matter needs examination at the end of the Adjudicating Authority. The learned Commissioner (Appeals) has observed that there is no willful intent of evade payment of service tax and the said order has not been challenged by the Revenue. In that circumstances, the extended period of limitation is not invokable as no mala fides are attributable to the appellant, therefore, the demands pertains to the extended period of limitation is set aside - Penalty also set aside. Appeal disposed off.
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