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2017 (4) TMI 648 - CESTAT NEW DELHIWorks contract - whether the appellant, who were working under works contracts with the Indian Oil Corporation for construction of petrol pump, were required to pay the service tax for the period prior to 1-6-2007? - Held that: - there was a reasonable cause on the part of the assessee to entertain a bona fide belief about non-taxability of service being provided by them - The circumstances of the invocation of Section 80 as also invocation of extended period of limitation relate to mala fide on the part of the assessee, with an intent to evade payment of duty. Once that mala fide has not been found for the purpose of Section 80, the same would not be available to the Revenue for invocation of extended period of limitation - demand for the entire period is barred by limitation - appeal allowed - decided in favor of appellant.
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