Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 1130 - AT - Service TaxReverse Charge Mechanism - levy of service tax - suppression of value - legal, professional and consultancy expenses - security expenses - manpower and security service - invocation of extended period of limitation - HELD THAT:- The show cause notice does not contain the gist of allegations for raising the demand on RCM basis. The provisions of service tax read with the rules thereunder do not provide for raising of demand on the basis of apparent difference in the figure of expenses in the balance sheet and the amount offered for service tax in the ST-3 Returns. This court takes judicial notice that the demand under service tax on reverse charge mechanism, has to be worked out and calculated transaction wise-wise and invoice-wise. In absence of such exercise, it is found that the show cause notices is vague and fit to be held misconceived and mis-directed. The impugned order set aside - appeal allowed.
|