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2018 (11) TMI 529 - HC - Service TaxTime Limitation - Consignment agency commission - Service Tax demand is for the period from 16.07.1997 to 31.03.1998 against the respondent. SCN is issued on 13.06.2001 - Held that:- Section 73 of the Act stipulates that where any service tax has not been levied or paid or has been short-levied or short-paid, the demand could be made within eighteen months from the relevant date - In the case on hand, the service tax is demanded for the period ending 31.03.1998 whereas show-cause notice is issued on 13.06.2001, much beyond the statutory period. The contention that the proviso to Section 73 empowers extension of period upto five years and demand notice issued on 13.06.2001 is well within the proviso to Section 73 of the Act cannot be accepted on the facts of the present case - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor contravention of any provisions or rules to evade payment of service tax - The ingredients of Section 73 of the Act are conspicuously absent in the SCN. Appeal dismissed.
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