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2020 (3) TMI 261 - AT - Service TaxGTA Service - reverse charge mechanism - exemption where transportation charges are less than ₹ 1500/- - Commissioner (Appeals) did not extend the benefit on the ground that no documentary evidences stand placed before him - extended period of limitation - revenue neutrality - HELD THAT:- Even if it is accepted that on account of lack of documentary evidence benefit of exemption of ₹ 1500/- charge is not to be extended to them, even then they are entitled to the abatement provided in terms of Notification No.12/2003 upto an extent of 75%. As such only 25% of service tax was payable by them, which also was available to them as credit. As such the entire exercise was Revenue neutral, in such case the extended period cannot be invoked. Reliance can be placed in the case of JET AIRWAYS (I) LTD. VERSUS COMMISSIONER OF SERVICE TAX MUMBAI [2016 (8) TMI 989 - CESTAT MUMBAI] as confirmed by JET AIRWAYS (INDIA) LTD. VERSUS COMMISSIONER [2018 (1) TMI 210 - SC ORDER]. Extended period of Limitation - HELD THAT:- Wherever an assessee was entitled to the credit of the tax/duty required to be paid by him, he is at no loss and there can be no mala fide on his part. In such a scenario the longer period will not be available to the revenue. Appeal allowed - decided in favor of appellant.
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