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2018 (9) TMI 1380 - AT - Service TaxExtended period of limitation - Repair and maintenance services - Inclusion of value of the goods used in the said services - demand raised by invoking extended period - Held that:- The appellant were duly registered with the department and were filing the ST-3 returns by showing payment of Service Tax on the value of the services as indicated in the contracts entered by them with the said Public Sector Undertaking. In such a scenario the appellant was entertaining a bona fide belief and there was no mala fide on their part so as to justifiably invoke the longer period of limitation. Demand beyond normal period set aside - As a part of demand falls within the limitation period, the adjudicating authority is directed to re-quantify the demands against all the appellants for which purpose, the matter is remanded to him - appeal allowed by way of remand.
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