Extended period of Limitation - suppression of facts or not - ...

Case Laws Service Tax

April 25, 2024

Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which involves the interpretation of statutory provisions. It finds that there was no suppression of facts by the appellant, as they regularly filed returns and cooperated with the authorities. - The Tribunal holds that the demand for service tax beyond the normal period of limitation is not sustainable. Thus, it sets aside the demand under the category of 'supply of tangible goods service'.

View Source

← Previous Next →

Extended period of Limitation - suppression of facts or not - ...

Case Laws Service Tax

April 25, 2024

You may also like:

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax...

Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the...

Extended period of limitation - Allegation of suppression of facts - The Appellant could be holding bonafide belief that they are eligible to utilize Cenvat credit for...

Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -...

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be...

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

Quick Updates: