Invocation of Extended period of limitation - Appellant has ...

Extended Limitation Invoked for Unpaid Service Tax on Lease Rent Due to Intentional Evasion and Income Suppression.

January 11, 2024

Case Laws     Service Tax     AT

Invocation of Extended period of limitation - Appellant has during the entire period of dispute not paid applicable service tax on such activity i.e. lease rent, carried out by them was not deposited to the government exchequer, with the intent to evade payment of the service tax. They have also not incorporated the details of the incomes earned on this account in their ST-3 returns thus suppressed the facts from the department. - AT

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