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2023 (7) TMI 438 - HC - Service TaxExtended period of limitation - ample ground to allege suppression of facts with malafide intent or not - levy of penalties - HELD THAT:- Reliance placed in the decision of the Co-ordinate Bench of this Court in the case of THE COMMISSIONER OF SERVICE TAX, MUMBAI-VII COMMISSIONERATE, VERSUS M/S TATA TELESERVICES (MAHARASHTRA) LTD. [2023 (2) TMI 734 - BOMBAY HIGH COURT] whereby, on a similar question of law raised by the Revenue, this Court considering an earlier decision arising from the very same order did not entertain the Revenue’s Appeal and which came to be dismissed on the ground that no substantial question of law had arisen for consideration in view of the prior pronouncement. Appeal dismissed.
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