Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 231 - AT - Service TaxExtended period of limitation - suppression of facts - Cleaning & Housekeeping services - Cooking services - Fleet Management services - period of dispute is 2011-12 & 2012-13 - HELD THAT:- The appellant has regularly filed the returns. Further, it is found that there is no allegation of any misstatement or suppression in the returns. It is also not the allegation that the appellant has not disclosed their full turnover in the returns. The only allegation of Revenue in the SCN is that they came to know the fact of non-payment of service tax on the services under dispute only during the course of detailed investigation undertaken, and further have stated that under the self-assessment procedure it is imperative that the assessee should have scrupulously discharged the service tax liability. Thus, it is evident that the SCN has been issued by way of change of opinion and no case of suppression, misstatement, fraud or any contemptuous conduct is made out. Therefore, the Department has not made out any case for invoking extended period and thus, the appellants succeed on the issue of limitation. It is noticed that for the similar services earlier provided by M/s Junior Varsity and M/s K12 Educational Management (same group companies), the department had bundled the services on the ground that these services are provided to same recipients and the classification under three different heads is erroneous as services are provided to single entity or service recipient. Thus, it appears, prima facie, that there is no consistency in classification of services by the Revenue. However, having found that the appellants have a strong case on limitation, there is no need to consider submissions on merits. The extended period of limitation is not invokable - the impugned order is set aside - appeal allowed.
|