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2017 (11) TMI 1466 - AT - Service TaxTime Limitation - non-payment of service tax - cable operator service - Whether in this case, longer limitation period under proviso to Section 73 (1) of the Finance Act, 1994 is applicable for demand of service tax for the period from 10.09.2004 to 15.06.2005 raised by show cause notice dated 21.08.2007 and whether penalty is imposable on the Respondent under Section 78 of the Finance Act, 1994? - difference of opinion - majority order. Held that: - where there is no suppression, the pre-condition for applicability of proviso to Section 73 (1) ibid cannot be said to be met and hence, extended period of limitation contemplated therein cannot be invoked - Since, the demand against the appellant was confirmed under the proviso to Section 73 (1) ibid, which is not maintainable, there is no requirement of any further analysis with regard to the revenue neutrality situation - longer period of limitation cannot be invoked for confirmation of the adjudged demand - appeal dismissed - decided against Revenue.
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