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2018 (2) TMI 327 - AT - Service TaxRenting of Immovable Property Service - service tax short paid - extended period of limitation - Held that: - there was a doubt regarding the levy of tax on Renting of Immovable Property and it was set right by retrospective amendment of Finance Act 2010 - assessee cannot be accused of suppression of material facts and therefore, extended period cannot be invoked. Reliance placed in the case of Commissioner of Central Excise & Service Tax, Allahabad. Versus M/s. Trimurti Build Tech Private Ltd. [2016 (6) TMI 1175 - CESTAT ALLAHABAD], where it was held that No case of any contumacious conduct and/or suppression on the part of the respondent is made out. It is further held that the appellant have rightly paid Service Tax on receipt basis. The assessee is liable to pay the rent on immovable property for the normal period along with interest and invoking of the extended period is set aside - appeal allowed in part.
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