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2018 (7) TMI 1377 - AT - Service TaxGTA Services - Reverse Charge Mechanism - failure to produce records in remand proceedings - extended period of limitation - Held that:- When the appellant had pleaded before Tribunal that they have documentary evidence to show that the transporters have deposited the service tax with the Government and when by appreciating the said plea of the assessee, the matter was remanded for verification of such documents, it was obligatory on the part of the assessee to produce such documents. Having failed to do so, the lower authorities have rightly confirmed the demand on merits. Extended period of limitation - proviso to Section 73 - penalties - Held that:- There is no allegation or evidence to show that such non-payment of service tax was with an intent to evade payment of duty - When the appellant was paying service tax on reverse charge basis in respect of all the GTA services so received by them, there could not be no mala fide intention on their part to evade payment of duty of ₹ 44,000/- in a span of five years - the extended period of limitation would not be invocable against them - penalty also set aside. Matter remanded for re-quantification of demand falling within the limitation period - appeal allowed by way of remand.
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