2009 (8) TMI 722 - AT - Service Tax

Demand of Service tax limitation - notice issued beyond one year period does not contain any ingredients such as wilful suppression, fraud, mis-statement etc set aside the tax demand and penalties - allow the appeal

Summary

The appellate tribunal in Chennai ruled in favor of the appellant, challenging a service tax demand of Rs. 11,669 for the period November 2000 to March 2002. The notice issued beyond one year did not contain elements like fraud or suppression required for the extended period of limitation. The tribunal found support in previous judgments and set aside the tax demand and penalties, allowing the appeal.