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2018 (9) TMI 1598 - HC - Service TaxClassification of Services - Whether the service provided by M/s. Rochem AG Swizerland to the Respondent herein is covered under the “Intellectual Property Right Service' falling under Clause (zzr) of Section 65(105)? - Held that:- This question become academic as it is undisputed that the show cause notice has been issued on 1st February, 2010 seeking to recover service tax for the period 2007-08 - Supreme Court in the case of Commissioner of Customs, Mumbai Vs. B.V. Jewels [2004 (9) TMI 104 - SUPREME COURT OF INDIA], has held that where the Tribunal finds that the demand by the Revenue is barred by limitation. There is no need to go into the merits of the controversy - the question does not give rise to any substantial questions of law being academic. Thus not entertained. Time Limitation - Whether the provisions of extended time period laid down in Section 73(i) are invokable in the present case? - Held that:- This question also not giving rise to any substantial question of law and is dismissed. Appeal dismissed.
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