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2019 (11) TMI 176 - AT - Service TaxHealth services - exemption under N/N. 30/2011-ST dated 25.04.2011 w.e.f. 01.05.2011 - period 01.07.2010 to 30.04.2011 - Levy of service tax - Extended period of limitation - HELD THAT:- Admittedly the demand for the period 01.07.2010 to 30.04.2011 stands raised by way of issuance of show cause notice dated 21.10.2015 i.e. by invoking the longer period of limitation. The dispute relates to the interpretational issue i.e. as to whether the cost of the medicines are required to be formed part of the value of the services or not. The original adjudicating authority had extended the benefit to the appellant. This fact, by itself, shows that the issue is a bona fide issue of interpretation and is capable of being interpreted in two different maners. In such a scenario no mala fide can be attributed to the assessee. The impugned order of Commissioner(Appeals) on limitation is not sustainable - Appeal allowed - decided in favor of appellant.
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