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2019 (4) TMI 1350 - AT - Service TaxExtended period of limitation - short payment of service tax - it is alleged that the appellant has not paid service tax on the gross amount received by them on services rendered as the same was required to be paid - HELD THAT:- It has been held by the various decisions of Hon’ble Tribunal that if the demand is raised at the strength of Audit Objection and the necessary information is available in RT-12/ ST-3 return the extend of demand cannot be sustained. In this case, the appellant has submitted the ST-3 returns indicating the amount received from their clients for providing the taxable services. The taxable value has been arrived as per the sales bills for the relevant years the appellant states that in this case the main contractor has also paid service tax which was not taking into consideration by the Adjudicating Authority - the extended period of limitation is not available to the Revenue and the demand is required to be limited to the normal period only. Appeal allowed by way of remand.
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