2008 (2) TMI 65

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..... ax net only w.e.f. 1-7-03, hence tax is not allowed to be calculated on advance fees collected prior to 1-7-03 – it cannot be said that ST-3 return filed on 23-10-03 disclosing only the taxable services for relevant months, was with any intention to evade duty – no suppression – demand notice issued after 2 years of issuance of Board clarification is time barred
Ms. Archana Wadhwa, Member (J) .....

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..... uld be liable to pay tax on pro rata basis for the period subsequent to 1-7-2003. 2. Apart from arguing on merits demand has also been assailed on the point of limitation. Commissioner (Appeals) accepts that the appellant had filed returns for the relevant period on 23-10-2003, whereas the show cause notice was issued on 23-11-2005. However, he attributes suppression to the appellant for invoking .....

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..... 3, any amount collected towards such services before the said date would be leviable to service tax. It is seen that in the case of other assesses similarly situate, Revenue had initially taken the stand that fees collected prior to 1-7-2003 would not be subjected to tax, though the services were provided latter on. In this scenario of confusion and in the absence of any positive act on the part o .....

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