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2023 (5) TMI 338 - AT - Service TaxMaintainability of appeal - extended period of limitation - whether the show cause notice (SCN) has been rightly issued invoking the extended period of limitation? - period of dispute is October 2014 to June 2017 - revenue neutrality - HELD THAT:- The issues involved in the SCN are wholly interpretation in nature. Further it is found that out of the demands raised of tax, the major part of demand in respect of GTA service, the situation is revenue neutral as the appellant is entitled to Cenvat credit on payment of service tax in cash. Further, it is found that the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned omissions came to light in the course of audit, but for which tax would have escaped. It is found that such allegations do not stand, as admittedly appellant have deposited the tax and accepted the audit objection, prior to issue of SCN. The extended period of limitation is not available to Revenue for issue of SCN on 30.04.2020 - appeal allowed.
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