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2018 (10) TMI 32 - AT - Service TaxMandap Keeper Services - amounts have been collected as rental amount from persons who book the hall and in addition, an amount as “donation” has also been collected in the name of Wellingdon Charitable Trust - Extended period of limitation - Held that:- There has been considerable laxity on the part of the department. Nothing prevented them from issuing SCNs in 2004 itself when after collecting information, appellants had been advised by the department that service tax liability is required to be paid on the amount of “donation” - We are also unable to fathom why such a contentious issue was not again examined in two subsequent audits. We are not able to find any infirmity with the orders of the Commissioner (Appeals) that extended period cannot be invoked; that in the case of SCN No.234/2008 dt. 22.09.2008 in respect of Rani Meyyammai Hall, the demand for the period from 23.09.2007 to 30.11.2007 alone will survive; that similarly, in the case of SCN No.234/2009 dt. 22.9.2008 in respect of Raja Muthiah Hall the demand only for the period 23.09.2007 to 30.11.22007 alone will survive. Appeal dismissed - decided against Revenue.
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