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2016 (10) TMI 798 - AT - Service TaxExtended period of limitation - the demand issued prior to October 2000 being period more than 5 years, barred by limitation - whether the appellant is justified in holding that in the absence of any suppression of facts, the extended period of limitation cannot be invoked in the present case even for the period after October 2000? - Held that: - I am of the view that the case needs to be remanded to the Ld. Commissioner (Appeals) to record reasons as to how the extended period of limitation would be applicable to the demand for the period after October 2000. In the result, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) to address all the issues including applicability of extended period of limitation. Needless to mention that a reasonable opportunity of hearing be allowed to the appellant - matter remanded.
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