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2019 (2) TMI 593 - AT - Service TaxExtended period of limitation - Business Auxiliary Service - claim of N/N. 14/2004-ST not raised - Held that:- There is no dispute that admittedly, the appellant started payment of Service Tax without pointing out by the department. Therefore, the appellant have rightly entertained the bonafide belief regarding the non taxability of their service till 31.03.2006. Though the appellant have obtained the registration on 19.09.2006, the department has initiated action and record statement on 30.05.2007. Though the lower authority have not considered the notification as the same was not argued before them - There is no suppression of fact or malafide intention on the part of the appellant - the demand raised invoking the extended period would not sustain. Appeal allowed - decided in favor of appellant.
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