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2018 (11) TMI 1311 - HC - CustomsTime limitation - no suppression of facts - no intent to evade - Held that:- In the present case, the Appellate Authority had come to the conclusion that the service tax rate was increased from 5% to 8% w.e.f. 14th May, 2003 and accordingly, assessee was liable to pay duty at such higher rate, which the assessee had failed to do. The question of nonpayment of duty, is undisputed whether it was deliberate with a view to avoid the duty is question of fact duly addressed by the Commissioner (Appeals), confirming the order of Adjudicating Authority. Appeal dismissed - decided against appellant.
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