Commissioner Versus Dynamic Industries Ltd. - 2014 (8) TMI 713 - GUJARAT HIGH COURT - Service Tax
August, 25th 2014
Service Tax the three categories. The respondent-assessee has rightly pointed out that all the service providers charge the service tax on all the three services and such services since were rendered at the port of export, which was the place of removal, the services were in relation to manufacturing activities as far as the first two services are concerned.
However, insofar as the third service where this Court has held in favour of the Revenue and against the respondent- assessee, we are of the opinion that the extended period of limitation would not be available to the Revenue in absence of any material to indicate suppression on the part of the respondent-assessee. It is not in dispute that there was no suppression nor any misrepresentation in respect of CENVAT credit availed by the respondent- assessee in respect of these services. 13. Resultantly, the question of law is answered in the above manner. Appeal is disposed of accordingly. There shall be, however, no order as to costs.