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2017 (1) TMI 1078 - AT - Service TaxBusiness Auxiliary services - a proprietor firm owned by an individual lady, who was engaged in purchasing and selling of goods - commission agent service - demand of tax with interest and penalty - invocation of extended period of limitation - Held that: - similar issue was the subject matter of Tribunal decisions in the case of Pratap Singh Jyala vs. CCE Merut II [2015 (12) TMI 819 - CESTAT NEW DELHI] wherein it was observed that whether individual concern are to be treated as commercial concern, was the matter of interpretation, in which extended period of limitation would not apply. Also, when the balance sheet contents mention all the consideration received, no suppression or malafide can be attributable to the assessee so as to invoke the longer period of limitation. The fact that the appellant was a proprietorship unit and there was lot of confusion about their tax / obligation read with the fact that all the activities were reflected in the balance sheet, we are of the view that the demand raised beyond the normal period of limitation is time barred - demand set aside - appeal allowed - decided in favor of appellant.
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