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2016 (8) TMI 949 - AT - Service TaxRectification of mistake penalty demand barred by limitation - classification - online educational services commercial training or coaching services - online information and data base access or retrieval services malafide intention Held that: - when the Revenue itself was not clear about the classification of the appellants activity and in fact proposed the classification, in the show cause notice under the category of "online information and data base access or retrieval service'. Inasmuch as the issue was not free from doubt and was not settled, any malafide cannot be attributed to the assessee, so as to invoke the longer period of limitation. Accordingly, the demand raised by invoking the extended period, is not justifiable - penalty not imposed appeal allowed on point of limitation rectification of mistake disposed off decided in favor of appellant.
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