Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 711 - AT - Service TaxDemand of service tax - Architecture service - Bar of limitation - whether the appellant has provided any architect services, to its clients, so as to make him liable to pay the Service Tax - Held that:- Admittedly the appellant is neither an architect nor is he registered under the Architects Act. This fact also stands admitted by Commissioner (Appeals) - original adjudicating authority has observed that all evidences produced by the noticee reveal that Shri Ashish Bhattacharya did not have professional competence to provide their service as architect. Any effort made on their part was stopped by the Indian Institute of Architects, MP Chapter, Bhopal. MP Housing Board also cancelled the order placed by them due to lack of professional clarifications. - M/s. Designing Cell is a proprietary unit under the proprietorship of Shri Ashish Bhattacharya. The proprietary unit and the proprietor are required to be treated as one and the same. In that scenario also if Ashish Bhattacharya is not an architect, his proprietary unit cannot be considered to be an architect. Demand is barred by limitation, having been raised beyond the normal period of limitation. In view of the complex nature of the issue, no suppression can be attributed to the appellant so as to invoke the longer period of limitation. Further, the original adjudicating authority has also held in favour of the assessee, which fact shows that the issue is capable of two different interpretations, in which case no mala fide can be attributed to the appellants. Accordingly, we hold that the demand is also barred by limitation.
|