Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1228 - AT - Service TaxClassification of services - Renting of Immovable Property service or Business Support Services - appellant was allowing certain people to keep their goods in the said rented shop for further sale - extended period of limitation - Held that:- The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them. If any part of the demand falls within the limitation period, the original adjudicating authority would calculate the same and intimate the appellant, who would pay the same along with interest - appeal disposed off.
|