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2018 (9) TMI 1068 - CESTAT CHENNAIExtended period of limitation - tax liability along with interest paid after being pointed out by audit - Penalty u/s 77 and 78 of FA - Held that:- The issue of taxability on the impugned services was mired in litigation and was set to rest only by the decision of the larger Bench of the Tribunal in Pagariya Auto Center Vs. Commissioner of Central Excise, Aurangabad, [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] - Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of limitation. The demand in this case is restricted to the normal period of limitation from the date of issue of Show Cause Notice, with interest liability as applicable - there shall be no penalty - appeal allowed in part.
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