Mere non-disclosure doesn't warrant extended limitation period for service tax.

The appellant contested the imposition of service tax on commissions paid to foreign agents for exports from September 2013 to September 2014 under the reverse charge mechanism, the denial of CENVAT credit, and the use of an extended limitation period. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that mere non-disclosure does not constitute willful suppression necessary to invoke the extended limitation period under Section 73(1) of the Finance Act. As the appellant disclosed transactions in financial records and no deliberate intent to evade tax was proven, the appeal was allowed, and the extended period could not be applied. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X