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2017 (5) TMI 1253 - AT - Service TaxExtended period of limitation - maintenance and repair service including sale of materials used in the course of repair and maintenance - Held that: - no case of suppression of facts or contumacious conduct on the part of the appellant is made out. It is admitted fact that the appellant have made suo-moto compliance by applying for registration and have started paying the taxes and filing returns. It is also admitted fact that prior to issue of SCN in October, 2008. The appellant have suo-moto paid the admitted taxes for the prior period from 2003-04 to 2005-06, in March, 2008 and also submitted the returns - extended period of limitation not invocable - penalty set aside - appeal allowed - decided in favor of appellant.
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