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2018 (10) TMI 161 - AT - Service TaxValuation - Manpower Recruitment or Supply Agency Services - over and above the amount of wages, the appellant also collected 41% levy from the contractee and deposited the said amount with Grocery Markets and Shop Board (GMSB) - Department interpreted that 41% levy collected by the appellant should form part of the gross value, on which service tax liability is required to be discharged by the appellant - time limitation. Held that:- With regard to the issue of additional 41% of levy paid to GMSB and the payment of gratuity/ex-gratia to the employees, we have perused the letter dated 19.09.2006 addressed by the appellant to the Jurisdictional Deputy Commissioner, explaining therein the entire activities undertaken by it including payment of additional levy etc. Time limitation - Held that:- The department did not issue the show-cause notice within the normal period provided under Section 73(I) of the Act. Since the entire activities undertaken by the appellant were within the knowledge of the department, the charges of suppression cannot be leveled, justifying issuance of show-cause notice beyond the normal period. Thus, the proceeding initiated by the department is barred of limitation of time. Appeal allowed - decided in favor of appellant.
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