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2009 (8) TMI 164 - AT - Service TaxInvocation of extended period - The issue involved is as to whether the commission received by the appellant from the air-lines for providing of services as air cargo agent would attract the service tax under the category of Business Auxiliary Services. Apart from contesting the demand on merit, the learned advocate has also assailed the impugned order on the point of limitation. – No suppression, mis-statement of facts with an intent to evade duty or any fraud, collusion etc. is being attributed to the appellant by the Commissioner (Appeals). Having accepted that there was a lack of clarity and doubt about the appellant’s liability to pay service tax, we are, prima facie, of the view that the benefit of extended period is required to be extended to the appellant, in which case, the demand would be barred by limitation.- stay granted
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