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2019 (5) TMI 1491 - CESTAT ALLAHABADClearing & Forwarding Agents Services - scope of SCN - Extended period of limitation - penalty - HELD THAT:- It is seen that the appellant had not disputed the fact of providing of services and have simplicitor submitted that the show cause notice issued to them is vague inasmuch as the category of services provided by them has not been specified - As it is not the appellant’s case that the services provided by them were excluded from the areena of service tax or the same were exempted under any particular Notification, there are no merits in their case. Extended period of limitation - HELD THAT:- As the negative list era was introduced in 2012 itself there could be a bona fide belief on the part of the appellant to entertain a belief that the services provided by them are not taxable. In the absence of any evidence to the contrary indicating any mala fide on the part of the appellant,the longer period of limitation is not available to the Revenue - the demand is set aside on the issue of time bar. As a part of the demand may fall within the limitation period, the Original Adjudicating Authority is directed to re-quantify the same to whom matter is being remanded. Penalty - HELD THAT:- In the absence of mala fide on the part of the appellant the imposition of penalty upon them is not justified - penalty set aside. Appeal allowed by way of remand.
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