Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 959 - AT - Service TaxConstruction of individual residential units - demand of service tax services on the ground that the service would fall under the category of ‘construction of residential complex’ services - extended period of limitation - suppression of facts - Held that: - extended period would be available to the Revenue where the assessee suppressed or mis-stated any information, with an intent to evade payment of duty. In the present case, there is no such evidence on record and has rightly been observed by Commissioner (Appeals) that the entire facts along with remuneration received being a part of the balance sheet which is a public document, no allegation of suppression can be made against the assessee - the issue of limitation also set aside by observing that the assessee were under bonafide belief that they were not liable to pay service tax on ‘construction of residential complex’ services as many of the other identical contractors engaged in identical services of Rajasthan Housing Board were not paying any Service tax. This fact is sufficient for upholding the assessees’ stand of bonafide belief. Balance sheet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not viable allegation and as such, demand is to fail on the ground of limitation itself. Demand not sustainable - appeal dismissed - decided against Revenue.
|