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2016 (2) TMI 1112 - AT - Service TaxSale or service transaction - Advertising Agency Service - extended period of limitation - Held that: - the appellant was of the bona fide belief that the transaction with M/s. Eastman Cast & Forge Ltd. is a sale transaction and not falls within the ambit of service. Thus, the allegation of suppression of facts with an intent to evade payment of tax cannot be levelled against the appellant - since the SCN was issued on 15-9-2010 seeking recovery of service tax for the periods 2005-06 to 2007-08, is barred by limitation of time being issued beyond the period of one year from the relevant date - appeal allowed - decided in favor of appellant.
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