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2019 (6) TMI 632 - AT - Service TaxShort payment of service tax - Broadcasting Service - Advertising Space or Time Service - Consulting Engineer Service - cum-tax benefit - extended period of limitation - HELD THAT:- It would be appropriate at this stage to examine the chart that is contained in the second show cause notice dated 18 May 2009. The said chart is for the Financial Years 2003–04 to 2007-08. It gives the total income receipt for each of the Financial Years and the taxable value as per ST-3 returns for each of the Financial Years. It then gives the difference in the taxable values for each of the Financial Years and the short paid service tax in each Financial Year. It is no doubt true that the first show cause notice dated 17 October 2008 that was issued to the appellant is for a part of the Financial Year 2007-08, namely from April 2007 to September 2007 which period is included in the second show cause notice dated 18 May 2009, but what needs to be pointed out is that the first show cause notice is based on the total income shown by the appellant in the ST-3 return for the said period. The show cause notice alleges that even on the taxable value shown in the ST-3 return, the appellant short paid service tax. It does not challenge the correctness of the taxable value shown in the ST-3 return. Validity of second SCN - HELD THAT:- The second show cause notice, on the other hand, challenges the taxable value indicated by the appellant in the ST-3 return for the Financial Year 2003-04 to Financial year 2007-08. It is stated that lesser taxable value has been shown .There is, therefore, no overlapping of issues in the two show cause notices. Penalties - HELD THAT:- The penalties are set aside by invoking section 80. Appeal allowed in part.
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