Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 86 - AT - Service TaxConstruction Services - Works Contract Services - suppression of facts or not - extended period of limitation - Held that:- Inasmuch as there is no dispute on the factual position that the present demand stands raised by way of audit conducted for the second time, when no such objection was raised by the first Audit, which was conducted for the prior period in question, the appellant cannot be held guilty of any suppression of facts - longer period of limitation is not available to the Revenue - appeal allowed - decided in favor of appellant.
|