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2019 (10) TMI 1202 - CESTAT ALLAHABADExtended period of limitation - Commercial and Industrial Construction Service - intent to evade present or not - demand of service tax - HELD THAT:- The appellant is a Government organization and as held by this Tribunal in various cases allegation of intention to evade payment of service tax cannot be leveled against the Government organization. Therefore, the demand for the extended period of limitation is not sustainable. Further, for normal period of limitation the appellants were entitled for exemption under N/N. 26/2012 since they did not avail Cenvat credit since the appellant did not register themselves with the Service Tax Department. So to compute the service tax payable by the appellant, the matter needs to be remanded to Original Authority - the impugned order is set aside and matter remanded to Original Authority to re-compute service tax payable by the appellant within the normal period of limitation after allowing the exemption of 75% to the appellant - appeal allowed by way of remand.
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