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2010 (11) TMI 211 - AT - Service TaxSection 76, 77, 78 - Appellant is engaged in the purchase and sale of time slots from electronic media channels to various advertising agencies on commission basis - The show-cause notice for the period 1-4-2001 to 30-9-2005 was raised on 24-4-2006 and, as such, major period involved in the notice is beyond the normal period of limitation - The adjudicating authority while upholding invocation of longer time has admitted that the appellant was earlier registered with the service tax department but, subsequently, surrendered its registration. The above act of the appellant has been interpreted by the adjudicating authority as reflecting upon its deliberate intention not to pay service tax - It is well settled law that extended period would get invoked only when there is deliberate suppression of facts and mis-statements on the part of the assessee with an intent to evade payment of duty - When the registration was surrendered, it has to be on the belief that it was not required by the assessee - Thus the demand may be covered within the normal period of limitation but having held in favour of the assessee on merits, the impugned order confirming demand and imposing penalties is required to be set-aside - Allow the appeal of the assessee.
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