Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 626 - AT - Service TaxLevy of service tax - parking charges - whether the appellant is liable to pay service tax on the parking charges collected by the appellant as “Authorized Service Station” during the period 2008-09 to 2011.12? - extended period of limitation. Held that:- Demand upto 30.04.2011 confirmed in view of the amendment in the definition of 'Authorized Service Station' under Clause (zo) of sub-Section (105) of Section 65 of the Act. No case for invocation of extended period of limitation is made out - the demand for extended period - The demand of duty for the normal period after 1.5.2011 upheld - penalties set aside. Appeal allowed in part.
|