Service Tax - Issue of Show Cause Notice beyond One Year – Maintainability

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..... Service Tax - Issue of Show Cause Notice beyond One Year – Maintainability
News and Press Release
Dated:- 27-8-2007

As per section 73(1) of the Chapter V of the Finance Act, 1994, depart .....

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..... ment has to ascertain certain aspects before issuing show cause notice for the period beyond one year. In the present case, honorable tribunal has held that: The Show Cause Notice is bereft of any r .....

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..... easons to invoke the larger period. The Revenue has to bring out the proviso to larger period like suppression of facts, wilful mis-statement with an intend to evade the service tax. Such facts have n .....

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..... ot been brought out in the Show Cause Notice at all. Therefore, in terms of the above noted Supreme Court judgments, the demands for larger period cannot be confirmed. (For more details visit - 2007 .....

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..... -TMI - 1559 - CESTAT,BANGALORE)
News - Press release - PIB .....

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