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2019 (6) TMI 21 - AT - Service TaxBusiness Auxiliary Services - Short payment of Service tax - extended period of limitation - HELD THAT:- The department does not have a case that respondents have suppressed any receipts in the returns. The demand has been raised on the basis of the gross bill amounts observing that certain parts of these bills have not been included for discharging the service tax liability. The respondents have contended that these are profit share and also reimbursable expenses, which are not to be included in the total taxable value. Thus, when the ST-3 returns have regularly disclosed, the entire income received by them and also the books of accounts reflect the amounts as shown in the balance sheet, the Commissioner (Appeals) has rightly held that there is no suppression of facts with intention to evade payment of service tax. Appeal dismissed - decided against Revenue.
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