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        Case ID :
        Service Tax

        Service tax Liability - extended period of limitation - The bona...

        Appellant's Service Tax on Ad Space Sales: No Suppression Found, Bona Fide Belief Justified, Extended Limitation Not Applicable.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Service tax Liability - extended period of limitation - The bona fide belief with regard to non taxability of sale of space for advertisement gets clearly established. The appellant were regularly filing their ST-3 returns. It was known to the department that the appellant was paying Service tax prior to 01.07.2012 and also started paying Service Tax from 01.10.2014 and interregnum period the entry of space for advertisement was under Negative List. Therefore, we do not see any suppression of fact or the mala fide intention on the part of the appellant for non-payment of service tax. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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