2019 (2) TMI 343

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..... in July 2013 i.e. by invoking longer period. Further all the relevant figures were duly reflected by the appellant in the balance sheet. Balance sheet have to be considered as public document and by various decisions of the Tribunal, it stand observed that once the figures are reflected in the balance sheet, there cannot be held any mala fide on the part of the assessee with an intent to suppress .....

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..... Lower Authorities have confirmed the demand of ₹ 1,01,236/- on the findings that the same would form part of the value of the GTA services, thus requiring the appellant to discharge service tax on the same. The demand stands confirmed by invoking the longer period of limitation inasmuch as the same is raised by way of show cause notice dated 10.07.2013 for the period 2007-08 to 2011-12. .....

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..... ance sheet have to be considered as public document and by various decisions of the Tribunal, it stand observed that once the figures are reflected in the balance sheet, there cannot be held any mala fide on the part of the assessee with an intent to suppress anything. As such, we are of the view that in the absence of any mala fide, longer period is not available to the Revenue. Accordingly, we s .....

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