Invocation of extended period of limitation - wilful suppression ...

Extended Tax Limitation Requires Clear Proof of Willful Fact Suppression, Inadequate Justification Not Enough per Finance Act.

August 17, 2021

Case Laws Service Tax AT

Invocation of extended period of limitation - wilful suppression of facts - Even suppression of facts has to be wilful and in any case, suppression has also to be with an intent to evade payment of service tax. Though, the Commissioner in the last sentence of paragraph 8.6 of the order observed that “in any case, the noticee, in this case, has willfully contravened the provisions of the Finance Act”, but there is no discussion or reasons given by the Commissioner for so concluding and only a bald statement has been made and that too as an alternative finding. - AT

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Invocation of extended period of limitation - wilful suppression ...

Extended Tax Limitation Requires Clear Proof of Willful Fact Suppression, Inadequate Justification Not Enough per Finance Act.

August 17, 2021

Case Laws Service Tax AT

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