Extended period of limitation - Business Auxiliary Service or ...

Extended Limitation Period Dismisses Service Tax Demand on Business Auxiliary Services Due to Good Faith Belief by Appellant.

January 14, 2023

Case Laws     Service Tax     AT

Extended period of limitation - Business Auxiliary Service or not - sharing of revenue - the appellant had a bona fide belief in non payment of Service Tax. The appellant also submitted that this case is falling under the principle of revenue neutrality in as much as the tax payment if any made by the appellant is available as the Cenvat credit to the contractor who has used the premises of the appellant. - The demand is set aside on the ground of limitation itself - AT

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