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2018 (11) TMI 180 - AT - Service TaxLiability of Service tax - amount of unpaid bill adjusted from the security deposit by the BSNL - extended period of limitation - demand of interest and penalty - Held that:- a bland allegation of willful suppression has been raised against BSNL. The department has not brought on record any single positive act on the part of BSNL for suppressing any material fact. The show cause notice has been issued on the basis of the scrutiny of relevant documents maintained by BSNL. BSNL being a public sector company, the statutorily maintained records were open for scrutiny to the proper officer at all material times and that hence there can be no allegation of suppression of material fact by the appellant. Suo moto adjustments between the excess paid service tax in certain months with the service tax payable in subsequent months - Held that:- There is no infirmity in the dropping of such demand in as much as the alleged violations of Rule 6(4)B are merely procedural infractions - this ground raised by the revenue is rejected. Extended period of limitation - Held that:- The demand is to be restricted to the normal time limit - the adjudicating authority is directed to requantify the demand falling within the normal time limit and at the same time extend cum tax benefit. Penalty set aside by invoking section 80. Appeal allowed in part.
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