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2021 (8) TMI 173 - AT - Service TaxPeriod of limitation - Relevant date - Renting of immovable properties - Demand with the statutory interest for the period 01.04.2012 to 30.06.2012 - recovery of service tax under section 73(1) of the Finance Act - HELD THAT:- Section 73(1) of the Finance Act deals with recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded - section 73(1) was amended w.e.f. 2805.2012 and the period of “one year from the relevant date” was amended to “eighteen months from the relevant date”. There is no dispute that the relevant date in the present case is 25.11.2012. Prior to this date on 28.05.2012, section 73(1) of the Finance Act was amended and it was provided that the Central Excise Officer could issue a notice within eighteen months from the relevant date. The show cause notice was issued on 08.05.2014, which would be within eighteen months from 25.11.2012 - Commissioner (Appeals), therefore, committed no illegality in holding that the demand for the period 01.04.2012 to 30.06.2012 was within the statutory period of eighteen months from the relevant date. There is, therefore, no illegality in the impugned order - appeal dismissed - decided against appellant.
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