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2018 (12) TMI 948 - AT - Service TaxExtended period of limitation - suppression of value of the services - Section 73 of Finance Act, 1944 - Held that:- The provisions of Section 73 of the Finance Act, 1994 provides for raising of demand only up to 5 years, even if in case of any suppression on the part of the assessee - In the absence of any authority to raise the demand beyond the period of 5 years, the contentions of the learned advocate is agreed and it is held that the demand could have been raised and confirmed only for the period of 5 years from the relevant date. Matter remanded to the Original Adjudicating Authority for quantification of the demand falling within the period of 5 years from the date of issuance of SCN - appeal allowed by way of remand.
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