Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 254 - AT - Service TaxTime limitation - suppression of facts or not - demand of service tax on cleaning services - Held that:- The Revenue was having full knowledge of the activities of the appellant as early as 13.08.2007, however, by invoking extended period of limitation with allegation of suppression show cause notice was issued on 28.10.2009 and the said show cause notice was issued for the period from November, 2005 to January, 2008 - the said SCN is hit by limitation and, therefore, not sustainable - demand set aside - appeal allowed - decided in favor of appellant.
|