Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 816 - CESTAT MUMBAIInvoking proviso to sub-section (1) of Section 73 of Finance Act, 1994 for extended period - Levy of service tax - composite supply - photography service - inclusion of VAT in the value of photography service for the purpose of imposition of service tax - HELD THAT:- During the period before 14.05.2016, normal period of limitation was 18 months. The show cause notice dated 12.03.2014 was issued for the period from 01.10.2008 to 31.03.2013. Therefore, the normal period that can cover the issue in the present case is only from 01.10.2012 to 31.03.2013. However, there is no show cause issued to the appellant under main clause of sub-section (1) of Section 73 of Finance Act, 1994 and also that the entire information was disclosed by the appellant through ST-3 return. Therefore, there was no suppression on the part of the appellant. The extended period of limitation was not invokable in the present case. Had Revenue scrutinized ST-3 return in time, they could have issued demand during the relevant period under normal period of limitation and once the normal period of limitation is over after filing of ST-3 return, then the self-assessed assessment is finalized and was not open for raising demand. Thus the subject show cause notice is hit by limitation - the merit of the case not examined. Appeal allowed.
|