Extended period of limitation - intent to evade payment of duty ...

Appellants argued against extended limitation for duty evasion, citing genuine belief of no tax liability u/s 73(1) Finance Act 1994.

October 31, 2022

Case Laws Service Tax AT

Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service tax was neither collected by them from M/s. ACCSL nor accordingly, was paid by the appellant. - Since there was the scope and belief with the appellants for entertaining the doubt about no liability of theirs to pay the service tax that the application of Section 73(1) of the Finance Act, 1994 the proviso thereof gets ruled out and resultantly, the extended period of limitation is held to have wrongly invoked by the department. - AT

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Extended period of limitation - intent to evade payment of duty ...

Appellants argued against extended limitation for duty evasion, citing genuine belief of no tax liability u/s 73(1) Finance Act 1994.

October 31, 2022

Case Laws Service Tax AT

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