Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1036 - AT - Service TaxShort payment of service tax - wrong availment of abatement of 67% under N/N. 01/2006-ST dated 01.03.2006 - Construction services in respect of Commercial or industrial buildings and civil structure - CENVAT credit reversed - time limitation - Held that:- Admittedly the show cause notice stands issued after the normal period of limitation. The fact of availment of credit as also the exemption Notification was being reflected by the assessee in their statutory records and returns, in which case no mala fide can be attributed to them - Otherwise also, the appellant had reversed the Cenvat credit so availed, thus making him entitled to the benefit of Notification. Appeal dismissed - decided against Revenue.
|