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2017 (10) TMI 446 - AT - Service TaxValidity of SCN - time limitation - suppression of facts - the original authority has not given the breakup of the amount confirmed under each category of services and therefore there is no quantification of each service by the department - Held that: - The appellant / assessee has to be put to notice the amount confirmed under each category so that they are able to defend their case in appeal and also to help comply with the order - It has to be said that the entire details for raising the demand has been furnished by appellant. There is no specific fact/act of suppression brought out from records. Though there is general allegation of suppression in the SCN it is not supported by any evidence - appellant succeeds on the ground of limitation - appeal allowed - decided in favor of appellant.
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