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2021 (3) TMI 783 - AT - Service TaxExtended period of limitation - time period for issuance of SCN - whether for the period 1.7.2012 to 31.3.2013, the demand is sustainable by issuance of show cause notice dated 6.4.2018 or not? - HELD THAT:- In terms of section 73 of Finance Act, 1994, the demand can be raised within five years by invoking the extended period of limitation. Admittedly, in this case in hand, the show cause notice dated 6.4.2018 was issued for the period 1.7.2012 to 31.3.2013 which is beyond the period of five years for the said demand. The Commissioner (Appeals) has invoked the Limitation Act. The said provisions are not applicable to the facts of the present case. As the limitation prescribed for the matter is governed under section 73(1) of the Finance Act, 1994, therefore, the provisions of Finance Act, 1994 are applicable in the present case for limitation. Appeal allowed - decided in favor of appellant.
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