Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

In what circumstances extended period of limitation is not enforceable? Whether SCN can be issued for period beyond 18 months even if assessee has bona fide belief regarding service tax liability?

Dated:- 3-4-2015 - 19 - Demand and Recovery The circumstances in which extended period of limitation can not be exercised, are as follows: 1) Bona fide belief : If assessee has bona fide belief, demand beyond 18 months can not be demanded. In the case of Mitul Engineering Services [2011 (5) TMI 179 - CESTAT, NEW DELHI], it was held that we find that there could be a definite legitimate belief of the appellant that they are not liable to discharge the service tax liability as per the agreement en .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ded period of limitation is not available. In the case of South City Motors [2011 (11) TMI 408 - CESTAT, NEW DELHI], it was held that this matter relates to scope of the entry for Business Auxiliary Services . There was considerable doubt about its coverage because of the very nature of the entry. There are contrary decisions of the Tribunal in the matter. In most of the decisions, Tribunal has taken the view that it is a case involving interpretation of the taxing entry and no mala fide or elem .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CESTAT, BANGALORE], it was held that the appellants have stated that on their own they had approached the department as early as 18.8.2003 with regard to the taxability of their services. However, the show cause notice dated 7.1.2005 has invoked the longer period, which is invoked for only suppression of facts, mis-statement or fraud with an intent to evade tax. In this case, the ingredients for invokation of longer period are not present. Hence, the longer period is not sustainable. 4) Interpr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version