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2017 (2) TMI 674 - HC - Service TaxInvocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax - Held that: - the assessee through their letter dated 5.9.2005 had submitted month-wise details of all payment received by them against HVAC works for the period from 1.7.2003 to 15.6.2005. Once the details of the value of taxable services were available to the department on 5.9.2005, the tribunal came to the conclusion that there was no reason to invoke the extended period under the proviso to section 73 (1) of the Finance Act, 1994 - extension of limitation and application of the proviso to section 73 (1) of the Finance Act, 1994 set aside - appeal dismissed - decided in favor of assessee.
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