Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 700 - AT - Service TaxExtended period of limitation - VCES scheme - invocation of proviso to Sub-section (1) of Section 73 of Finance Act, 1994 - demand on the ground that the appellant had not filed ST-3 returns till the issue of show cause notice - HELD THAT:- The learned Original Authority has accepted the plea of the appellant that the details of the transactions were recorded by the appellant in their specified records. Further, he was held that the appellants were entitled to reduced penalty. This indicates that there were no elements for invoking extended period of limitation - Further, in view of submissions of the learned Chartered Accountant on behalf of the appellant that the amount voluntarily deposited was more than service tax liability for normal period, there were no provisions for issue of said show cause notice dated 05.06.2017 in view of provisions of Sub-section (3) of Section 73 of Finance Act, 1994. Therefore, subject SCN was not sustainable. The impugned Order-in-Original is not sustainable - appeal allowed - decided in favor of appellant.
|