Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 796 - AT - Service TaxLevy of Service tax - Convention service - Sponsorship Service - Grants/Contribution received from the Government, which were taxable under the category of Event Management Service or not - extended period of limitation. HELD THAT:- It appears that the argument was not taken by the appellant before the Adjudicating Authority, as it appears from the impugned order. Extended period of limitation - HELD THAT:- The Adjudicating Authority observed that the appellant have not contested the same and though the 'Convention Services' and 'Sponsorship Services' were made taxable with effect from 16.07.2001 and 01.05.2006 respectively but the appellant failed to get these services included in their Registration Certificate and also failed to declare them in the ST-3 Returns. On that basis, he concluded that the appellant willfully suppressed the information with an intent to evade service tax liability and, therefore, imposed the penalty under Section 77 and 78 of the Act - The order is completely silent as to any findings of fact on fraud, collusion or wilful misstatement or suppression of facts or violation of provisions of the Act or the Rules. The impugned order is unsustainable and deserves to be set aside - matter remanded back to the Adjudicating Authority to decide the issues on merits as well as on extended period of limitation and on interest and penalty afresh after recording reasons in support thereof - appeal allowed by way of remand.
|