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2018 (9) TMI 184 - CESTAT ALLAHABADMaintenance & Repair Services - extended period of limitation - penalty u/s 76 and 78 of FA - appellant contended that he being an illiterate was not aware of the fact that the services provided by him which were primarily in the nature of manpower for doing the given work, was taxable under the category of ‘Maintenance & Repair Services' - Held that:- In the absence of any mala fide, the longer period of limitation was not available - demand beyond the period of limitation is not sustainable. Consequently, penalties imposed under Section 76 and 77 are also not sustainable. Matter remanded to Original Adjudicating Authority for re-quantification of the demand falling within the limitation period - appeal allowed by way of remand.
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