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 1279 - AT - Service TaxTime limitation - Classification of services - Business Auxiliary Service or Support Services of Business of Commerce? - difference of opinion - majority order - Held that:- For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established therefore, the views expressed by learned Member (Judicial) that the demand was barred by limitation is agreed upon. The majority decision is that the demand raised by way of invoking the extended period of limitation is required to be held as time barred by limitation - A small part of demand falling under normal period may be requantified and recovered by Assistant Commissioner alongwith applicable interest - Penalty is set aside - appeal allowed in part.
|