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2019 (4) TMI 1558 - AT - Service TaxClassification of service - Business Auxiliary Service or not? - services of foreign commission agents availed for booking of orders for export - time limitation - HELD THAT:- The department was fully aware about the facts of the matter and therefore the impugned second show cause notice which came to be issued should have been issued for normal period of demand under Section 73 and not by invoking the extended time proviso. Thus, the issue of the show cause notice by invoking extended time proviso is legally not sustainable. Matter remanded to the Original Adjudicating Authority to restrict the demand to the normal period of demand under Section 73 (1) of the Finance Act, 1994 - appeal allowed by way of remand.
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