2013 (5) TMI 426 - AT - Service Tax

Service tax - Suppression/mis-statement - Held that - Tribunal in the case of same appellants vide its Final Order No. ST/A/634/2012-Cus dated 1.10.2012 has held that where the decision of the Tribunal prior to the Larger Bench declaration of law were in favour of the assessee, the appellant cannot be held guilty of any suppression or mis-statement. In favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI decided in favor of the appellant in a case involving Service Tax for photographic services. The demand for service tax was confirmed but set aside due to the extended period of limitation not being applicable. The appeal was allowed with consequential relief to the appellant.