TMI BlogDemand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.X X X X Extracts X X X X X X X X Extracts X X X X ..... order demanding service tax for the period 2012-13 to 2016-17, based on a show cause notice dated April 23, 2018. Key Issues and Submissions: Nature of Services and Tax Demand: The appellant provided various services, including erection, commissioning, installation, repair, and maintenance of telecommunication towers to companies like Tata Teleservices Ltd., ATC Tele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;t calculated accordingly. The appellant also pointed out that the mandatory pre-show cause notice consultation was not held, which they claimed was a violation of the principles of natural justice. Furthermore, they argued that the demand for the period 2012-13 to 2016-17 was barred by limitation, as the show cause notice issued in April 2018 was beyond the normal period of limitation& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of limitation was not invocable in this case and that the demand needed to be calculated according to the Valuation Rules 2006 . The court questioned whether the appellant was eligible for the benefit of Notification No.30/2012-ST dated June 20, 2012. Ultimately, the court set aside the impugned order and allowed the appeal, providing consequential relief to the appellant& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar cases where tax demands are based on limited information without adequate investigation. It serves as a precedent for other businesses facing similar tax demands and highlights the critical role of judicial oversight in tax matters, ensuring that tax demands are justified and lawful. In summary, it is a pivotal case in the realm of service tax law, illustrating the judicial process's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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