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2009 (10) TMI 169 - CESTAT, BANGALOREExtended period of limitation- Trade Notice Nos. 47/CE (ST), dated 27-6-1997 and 53/CE(ST), dated 4-7-1997- The original authority had invoked longer period to confirm a demand against the assessee towards service tax on engineering consultancy service provided by it along with interest and penalty. The Commissioner (Appeals) found that as per Trade Notice Nos. 47/CE(ST), dated 27.6.1997 and 53/CE(ST), dated 4-7-1997 issued by the Commissioner of Central Excise, New Delhi, only the Commissioner could invoke longer period under section 73 of the Act. The notice issued by the Assistant Commissioner was not valid. The order of the original authority was silent on the assessee’s challenge on the point of limitation. Relying on two decisions of the Tribunal, the Commissioner (Appeals) found that penalty imposed on the respondents was not justified and remand back the matter. Held that- commissioner had rightly remanded the matter to the original authority. Uphold the order of Commissioner (Appeals).
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