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2017 (2) TMI 1046 - AT - Service TaxCommission paid to C&F Agents - demand on the ground that the respondent has discharged service tax in the normal course only in respect of a part of the commission paid to the C & F Agent, M/s. BPL - condonation of delay - Held that: - in the initial stages of levy of service tax on C & F Agent service, there was occasion for a lot of uncertainty. Under the circumstances, it is difficult to hold that the respondent did not pay the service tax, as a result of wilful suppression to evade payment of service tax - the invocation of extended period under the proviso to section 73 is not justified in the present case - Since the SCN in the present case has been issued on 13.6.2001 covering the demand for the period 16.7.1997 to 31.3.1998, the demand is time barred - appeal dismissed - decided against Revenue.
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