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 1209 - AT - Service TaxExtended period of limitation - Department, being in the knowledge of all the facts since 23.11.2009, issued the SCN only on 22.03.2013 i.e. after around more than three years which is beyond the period of limitation - Held that:- The assessee-appellants have deposited the Service Tax along with interest, but, inadvertently, under different head. The assessee-appellants had reversed the Credit wrongly availed by them for the period under dispute much before the issuance of the show cause notice. Hence, bonafide of assessee-appellants cannot be questioned - Penalty also do not sustain. Appeal allowed - decided in favor of assessee-appellants.
|