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2019 (10) TMI 891 - AT - Service TaxClassification of services - Business Auxiliary Service or Travel Agent Service - time limitation - HELD THAT:- This issue is no more res integra and has been settled by the Tribunal and by the Hon’ble High of Kerala in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS SHABEER TRAVELS [2010 (3) TMI 818 - KERALA HIGH COURT] wherein the Hon’ble High Court of Kerala has held that services can not be charged under business auxiliary services - the demand of service tax under ‘Business Auxiliary Service’ is not sustainable in law, therefore set aside. Time limitation - HELD THAT:- The entire demand is also barred by limitation as the Department has wrongly invoked the longer period by alleging suppression whereas the issue involves pure interpretation and in such circumstances, invoking extended period of limitation is not sustainable. Appeal allowed - decided in favor of appellant.
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