Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1281 - AT - Service TaxVoluntary Compliance Entitlement Scheme - GTA service - Reverse Charge Mechanism - suppression of facts - Manpower Supply Agency Service - renting of Immovable Property Service - Held that:- The learned Commissioner have rightly allowed the benefit of the VCES application, as admittedly there is no show cause notice issued under Section 111 of the Service Tax VCES, 2013 - the final certificate being VCES–3 have been issued by the revenue by its competent officers, as prescribed under the scheme. Accordingly, the learned Commissioner have rightly deleted the demand in respect to GTA service up to the period 31/12/2012. So far the observation that the scheme is applicable till 31st March 2013, this Tribunal clarifies that the scheme is applicable only upto 31st December, 2012 and accordingly, the benefit under the scheme is also applicable till 31st December, 2012 and not up to 31st March, 2013. The appellant have made payment of substantial taxes, as raised in the common bill raised by the service providers including the GTA service. It is also apparent that there is error in computing the tax, as certain services on which tax has already been paid, have also been included, relating to inflation of the impugned demand - appeal of the appellant-assessee is allowed by way of remand to the adjudicating authority, with a direction to hear the appellant with respect to the three services namely GTA Service, Manpower Supply Agency Service, slaughtering charges and to determine the tax liability in accordance with law. Extended period of limitation - Held that:- The same is invocable, as admittedly the appellant failed to disclose service tax payable under the head of ‘Manpower Supply Agency Service’ and also renting of ‘Immovable Property Service’ - extended period invoked. Appeal allowed by way of remand.
|