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2019 (5) TMI 590 - AT - Service TaxTime Limitation - suppression of facts or not - demand of service tax on repair and maintenance of computer UPS, computer systems and computer peripherals for the period 2003 - HELD THAT:- The appellant had not suo-moto disclosed their intention of not paying the service on the belief that the activity is not taxable to the department. It is only when the department started inquiry by writing letter dated 30/09/2004, the appellant responded that the service is not taxable, therefore, before initiation of the inquiry, the appellant has never disclosed the fact that they do not intend to pay service tax on their bonafide belief therefore, the fact which was digged out by the Revenue, shows that the appellant have not disclosed the fact and they have suppressed the facts. Appeal dismissed - decided against appellant.
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