2009 (11) TMI 211 - AT - Service Tax

Limitation- Time barred- the demand raised vide show-cause notice dated 6-7-2005 covering the period 2003-04 is barred by limitation for the reason that there is no material on record to establish suppression on the part of the assessee who although had not got himself registered with service tax authorities and although had not paid the taxes, stated that he did so out of ignorance which stand has not been controverted or rebutted by the revenue. In the light of the decision of S. Rajendran v. CCE 2010 -TMI - 76063 - CESTAT, CHENNAI, held that- set aside the impugned order and allow the appeal on the ground of time-bar.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the additional ground that the demand is barred by limitation as there was no suppression found. The demand raised for service tax covering the period 2003-04 was set aside due to lack of evidence of suppression by the assessee. The appeal was allowed on the ground of time-bar following previous orders.