TaxTMI 
TaxTMI 
2009 (10) TMI 395
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....Appellant. Shri Avinqsh Thete, SDR, for the Respondent. [Order]. - Appellant is engaged in activities related to construction of roads and water pipelines throughout India. They also act as goods transport agency. During investigation it was found that appellant was not paying service tax on the services received as goods transport agency in respect of service tax payable on goods transport ....
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....ies mentioned therein and appellant is covered by that category. However, it is the contention of the appellant that in this case show cause notice was issued beyond the period of one year and demand for service tax has been confirmed by invoking extended period. He submits that appellants were eligible for the credit of service tax for payment of service tax in respect of construction service ren....
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....ommissioner (Appeals) has rejected this contention on the ground that appellants had not taken up this ground before the Original Adjudicating Authority and further this would not help the appellants since they could avail the credit only after paying the tax. I find that the Commissioner (Appeals) has not really discussed the issue and justified invoking extended period. Even though it is true th....
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....show cause notice, a show cause notice shall not be served. However, the section also provides that show cause notice can be issued where service tax has not been paid because of suppression or misdeclaration etc. Once it is held that there is no suppression or misdeclaration, the service tax with interest paid to the department becomes final and there would be no further action required. In view ....