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2014 (2) TMI 754 - CESTAT AHMEDABADWaiver of pre-deposit of Service Tax - Penalty u/s 77 & 78 - Demand of differential amount of Service Tax - Bar of limitation - Held that:- appellant had been filing the Service Tax returns to the lower authorities regularly. The said Service Tax returns were scrutinized by the authorities on 17.01.2008, there was a demand of short payment of Rs.87,740/-, which was immediately replied and the clarification was given by the appellant on 15.02.2008. We find that the show cause notice is issued on 02.03.2010 without giving any reasoning why there is so much time gap between 15.02.2008 to 02.03.2010 to issue the show cause notice to the appellant. In our considered view, the appellant has discharged the Service Tax liability as per law understood by him. If the authorities were of the view that he should have discharged more Service Tax liability and short paid the same, they could have called for the records within the period of limitation - Stay granted.
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