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2018 (7) TMI 1789 - CESTAT ALLAHABADExtended period of Limitation - malafide intention on the part of the assessee - Repair and Maintenance Service - Held that:- The reasons and circumstances for invocation of the extended period as also for imposition of penalty u/s 78 are identical i.e. a malafide mind - The appellate authority have already taken a view in favor of the assessee, in respect of penalty, it was not open to the appellate authority to hold to the contrary for invocation of longer period. Otherwise also, the appellant is a labourer and there being a lot of confusion in the field of service tax, would not be aware of the service tax liability - Inasmuch as the demand stands confirmed by invoking the longer period, the same is not sustainable but for the period falling within the limitation. The demands beyond the normal period of limitation set aside - matter remanded to the Original Adjudicating Authority for re-quantification of demand, if any falling within the normal period of limitation - appeal allowed by way of remand.
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