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2017 (3) TMI 1290 - AT - Service TaxLevy of tax - lease agreement - lease of services falling under man power recruitment or supply agency services - time limitation - Held that: - the fact of leasing of the factory was very much in the knowledge of the Revenue and in fact based upon the same earlier show cause notices were issued to them raising demands though under different categories and different situation. However, the said fact establishes that there was no suppression or malafide on the part of the appellant with any malafide intention. As such, the longer period of limitation is not available to the Revenue - entire demand is barred by limitation - appeal allowed by way of remand.
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