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2009 (7) TMI 442 - CESTAT, AHMEDABADDemand - limitation - Revenue is not disputing that the appellant approached to the department in 2004 but submits that the period is prior to the said intimation, during which there was no correspondence between the respondents and the Revenue. However, it is seen that even after the respondents approached department in 2004, they were not advised to pay tax and show cause notice was issued on 2-9-2005. As rightly recorded by the Commissioner (Appeals) that department itself was not clear and that is the reason that their request for clarification made in 2004 was not replied to. In such a case, demand having been raised beyond the normal period of limitation has rightly been barred by limitation by Commissioner (Appeals).
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