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2019 (7) TMI 828 - AT - Service TaxCENVAT Credit - providing of taxable and exempt services - non-maintenance of separate records - Rule 6(3) CCR, 2004 - suppression of facts - penalty - extended period of limitation - HELD THAT:- From the facts alleged in the SCN, there is no contumacious conduct on the part of the appellant nor there is any act of suppression of any information from Revenue - Whatever laps has occurred, is due to lack of interpretational skill and understanding on the part of the appellant. Further pursuant to the order-in-original the appellant have paid ₹ 9,33,536/- including interest by way of Challan No. 0023 on 1st March, 2018. The penalty as retained by the Commissioner (Appeals) is set aside and the extended period of limitation is not invocable under the facts and circumstances - appeal allowed.
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