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2018 (3) TMI 1429 - AT - Service TaxReverse Charge Mechanism - GTA Service for the transportation services received by them - extended period of limitation - Held that: - the similar issue came up before this Tribunal in the case of Dinesh Chandra R. Agarwal Infracon Pvt. Ltd [2009 (10) TMI 395 - CESTAT, AHMEDABAD], where Tribunal hold that as whatever service tax would have been paid by the appellant the same was entitled to avail cenvat credit and the appellant was required to pay less service tax on their final services - the mala-fides against the appellant cannot be attributed, therefore, the extended period of limitation is not invokable - penalty set aside - appeal allowed.
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