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Service Tax - Highlights / Catch Notes

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Demand of Service Tax - Photography services - Extended period ...


Service Tax Demand on Photography Services: Extended Limitation Period Not Applicable for Government Organization's Tax Compliance.

June 26, 2020

Case Laws     Service Tax     AT

Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed their clients for the Service Tax as well. By not paying the service tax, the assessee is not gaining anything. It is a Governmental organisation run by bureaucrats and scientists, none of whom have any personal interest in evading service tax - the extended period of limitation cannot be invoked in this case.

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