Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 283 - CESTAT NEW DELHIDemand - commercial and industrial construction services - period 10.9.2004 to 31.3.2008 - period of limitation - Held that: - the longer period of limitation of five years is available to the Revenue when the assessee indulges in mala fide case of suppresses or misstatement with an intention to evade payment of tax. A belief which emerges on the basis of the circumstances available, leading the assessee not to pay the tax, is required to be held as bona fide belief. When viewed from this angle, we find that the Board's circular 80/2004 dated 17.9.2004 vide para 13.2, referred and relied upon by the ld. Advocate read with the certificate given by BSNL are sufficient to constitute a bona fide belief on the part of the assessee so as to entertain a view that inasmuch as the construction activities are being done for the office a Government of India Enterprises, the same would not get covered by the definition of commercial or industrial construction service. When asked, ld. DR has not been bring to our notice any positive evidence or fact to establish that the appellant made any suppression or misstatement of facts, with a mala fide intention to evade payment of duty. As such, we are of the view that the demand having been raised beyond the limitation period is hopelessly barred and is required to be set aside on this ground itself - demand set aside - appeal allowed - decided in favor of appellant-assessee.
|