9911796707
TMI Blog2016 (11) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of limitation has been decided in favour of the assessee by the Ist Appellate Authority. The department thereafter went in appeal but the Tribunal has not addressed this issue at all and has proceeded to decide the matter on merits of the case. The issue of limitation definitely requires reconsideration by the Tribunal. The matter is remanded to the Tribunal for reconsideration of this issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i in Service Tax Appeal No.295 of 2008. The questions of law sought to be answered are as under:- (i) Whether on the facts and in the circumstances of the case, the Tribunal is legally justified in levying service tax on the appellant, although payment was received before 1.7.2003, when the service was not taxable under the Finance Act, 2003? (ii) Whether on the facts and in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged. In the present case, the Ist Appellate Authority records as under :- It becomes clear from the above correspondences that the fact that the appellant had collected advance fee prior to 01.07.2003 from their students for the services to be provided after 01.07.2003 was in the knowledge of the Revenue. Not only that, the Superintendent had also calculated the tax amount as ₹ 1,62,50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been decided in favour of the assessee by the Ist Appellate Authority. The department thereafter went in appeal but the Tribunal has not addressed this issue at all and has proceeded to decide the matter on merits of the case. The issue of limitation definitely requires reconsideration by the Tribunal. The matter is remanded to the Tribunal for reconsideration of this issue. The Tribunal shall h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
