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2021 (5) TMI 31 - HC - Service TaxDemand of Differential Service Tax - laboratory testing of chemicals and materials for MSME and Government departments - no service tax was remitted for the period from 01.07.2003 to 13.10.2004, (after which petitioner duly registered themselves with the respondent on 14.10.2004 and thereafter, the petitioner has been remitting the service tax and also filing the necessary returns) - HELD THAT:- The learned counsel for the petitioner in KASHMIRI LAL VERSUS GOVT. OF NCT OF DELHI AND ORS. [2011 (3) TMI 1811 - DELHI HIGH COURT] passed by the appellate authority in Appeal No.170 of 2010. In the said appeal, the regional testing laboratory, K.Pudur, Madurai, was the appellant. The petitioner is identically placed. The petitioner is also a regional testing laboratory. Therefore, whatever applied to the appellant therein would apply to the petitioner also - The department obviously knew that the petitioner had not paid any tax for the period preceding October, 2004. Therefore, nothing stopped the department from issuing a show cause notice immediately thereafter - Petition allowed - decided in favor of petitioner.
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