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2019 (3) TMI 1178 - HC - Service TaxExtended period of limitation - bonafide belief that he is not a photographer in commercial trade parlance and not liable to service tax - assessee registered himself with the department in October, 2005 and he has paid service tax for the services rendered by him till September, 2006. - Demand for the period prior to October 2005 Whether the assessee would fall within the scope of Section 65(105)(zb)? - Held that:- Section 65(105)(zb) of the Act not only restricts the definition to photography studio alone but also to an agency. The assessee is an individual, a proprietary and he is an agency in the legal sense of the terms. Therefore, Section 65(105)(zb) of the Finance Act would stand attracted and the assessee is liable to pay service tax. Extended period of limitation - Held that:- The facts clearly disclose that the assessee failed to get himself registered with the department and consequently would fall within the scope of suppression and extended period of limitation could be invoked. Appeal dismissed - decided against assessee.
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