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2019 (1) TMI 253 - AT - Service TaxNon-payment of service tax - payment made on being pointed out - suppression of facts or not - extended period of limitation - Held that:- The said payment was made on 27.09.2013 itself. Since it was made beyond the prescribed period, the interest thereupon was also paid on 14.10.2014. It is also apparent that prior to the impugned order the Department has twice earlier conducted the audits of the assessee - the fact had not come to the notice of the Department for the first time. The question of suppression of fact or mis-representation thereof does not arise. Hence, the Department is not entitled to invoke the extended period as mentioned in proviso to Section 73 of the Act - It is the settled law that the burden of proving the alleged suppression is on the Department and the same has to be proved by way of cogent evidence about some positive act on the part of appellant to not to discharge his liability. There is no such evidence on record. Time Limitation - Held that:- The impugned Show Cause Notice was issued on 27.06.2016 and period in dispute is 2012-13, i.e. much beyond the normal period of one year. Hence, the same is barred by limitation. Appeal allowed - decided in favor of appellant.
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