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2020 (2) TMI 222 - AT - Service TaxExtend period of limitation - Short payment of service tax - wilful suppression of facts - willful suppression the value of the service provided in the ST-3 Returns - issuance of SCN by invoking proviso to Sub-Section (1) of Section 73 of Finance Act, 1994 - HELD THAT:- It is very clear that the allegation is to the effect that appellant had suppressed value and such suppression was allegedly as compared to the entries in the balance sheet - This Tribunal has repeatedly held that if the information is available in the balance sheet which is a public document then allegations of suppression cannot sustain. It is noted that the appellant had filed ST-3 Return and the allegation is on the basis of information available in the public document i.e. balance sheet. Therefore, the suppression is not established. Appeal allowed - decided in favor of appellant.
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