https://www.taxtmi.com/highlights?id=80667 Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice based on 26AS statement from the Income Tax Department, invoking the extended period. However, the Tribunal consistently holds that the extended period cannot be invoked when the case is made solely based on 26AS statements, especially when no ingredients for invoking the extended period are present. In this case, the appellants are GTA service providers, and the service recipients are liable to pay service tax under the Reverse Charge Mechanism (RCM). The department failed to provide evidence that the appellants rendered taxable services to persons not covered under RCM, requi..... en-us Sat, 24 Aug 2024 09:04:22 +0530 Wed, 28 Aug 2024 23:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80667 Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice based on 26AS statement from the Income Tax Department, invoking the extended period. However, the Tribunal consistently holds that the extended period cannot be invoked when the case is made solely based on 26AS statements, especially when no ingredients for invoking the extended period are present. In this case, the appellants are GTA service providers, and the service recipients are liable to pay service tax under the Reverse Charge Mechanism (RCM). The department failed to provide evidence that the appellants rendered taxable services to persons not covered under RCM, requi..... Highlights Service Tax Sat, 24 Aug 2024 09:04:22 +0530 https://www.taxtmi.com/highlights?id=80667