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2022 (8) TMI 833 - AT - Service TaxShort payment of service tax - differential taxable value in the balance sheet and ST-3 returns - Extended period of limitation - HELD THAT:- The period covered here is beyond the normal period of limitation and it has to be seen whether for this period the Department was justified in invoking the extended period of limitation contemplated under the proviso to section 73 (1) of the Finance Act. To examine this it would be necessary to ascertain what was the allegation regarding this aspect made in the show cause notice and how it has been dealt with by the impugned order. In regard to the overlapping of period from October 2014 to March 2015, it is noticed that a portion of it is covered by the earlier show cause notice dated 18.04.2016. This mater would also, therefore, have to be remitted to the Commissioner to examine this aspect afresh - matter remitted to the Commissioner (Appeals) to examine both the issues relating to the applicability of the extended period of limitation as also the overlapping of period. Appeal allowed.
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