-Extended period not invokable for payment of tax under RCM as revenue received entire tax i.e. partly from recipient and partly from supplier and confirming liability would tantamount to receiving double tax on same transaction.
-Since Finality to Tax liability accorded after substantial delay by CBIC Circular, therefore extended period not invokable
-No Levy of Penalty -presence of bonafide belief
-Tax paid alongwith Interest at the time of audit and before SCN
-Mere allegation that non-payment coming to notice of the department only after gathering intelligence and discreet investigation conducted by the head-quarters preventive unit not held to be sufficient for invoking Extended Period
Extended period not
During the scrutiny of ST-3 Returns, Department noticed that appellant had paid Service Tax on 75% of gross service value under RCM as per the
Since Finality to Tax
Tribunal observed that the finality was accorded to tax liability by circular no.87/05/2006-ST dated 6th November 2006 of CBEC and therefore in view
No Levy of Penalty -
Appellant stated that service tax along with interest has already been paid by the appellant before issuance of SCN.
Mere allegation that
On the ground of limitation, it was observed by the Bench that during the relevant period, the issue as to whether a sub-contractor has to pay Service