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2021 (4) TMI 640 - AT - Service TaxInterest on differential amount of service tax - revision of price of storage charges - Section 75 of the Finance Act, 1994 - Extended period of limitation - HELD THAT:- There is no case of fraud, mis-representation or suppression of facts on the part of the appellant as they have disclosed the additional taxable turnover arising out of the issue of supplementary invoices and has also paid tax in time and also disclosed such turnover in their books of accounts and returns filed with the Department. In this view of the matter, the demand for the period July, 2012 to March, 2013 is barred by limitation. The appeal is allowed in part.
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