Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The court held that the extended period of limitation under the ...


Limitation Period for Tax Recovery Can't Be Extended Without Willful Suppression or Tax Evasion.

December 7, 2024

Case Laws     Service Tax     HC

The court held that the extended period of limitation under the proviso to Section 73 of the Finance Act, 1994 could not be invoked against the appellant as there was no willful suppression of facts or deliberate attempt to evade payment of tax. The imposition of penalty u/s 78 of the Finance Act, 1994 and Rule 15(3) of the CENVAT Credit Rules, 2004 was not warranted in the absence of malafide intent on the part of the appellant. The case did not fall within the ambit of the proviso to Section 73 or sub-section 4 of Section 73 of the Finance Act, 1994.

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

  5. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

  6. 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...

  7. The Tribunal held that the extended period of limitation of five years under proviso to Section 73(1) of the Finance Act could not have been invoked in the present case....

  8. Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had...

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

  10. 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...

  11. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  12. 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...

  13. 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...

  14. Service tax liability in respect of general insurance premium - The Tribunal agreed with the appellant that service tax should be calculated based on the rates effective...

  15. Extended period of limitation - If the audit detected escapement of service tax, it does not establish, in the factual matrix of this case, that the assessee has...

 

Quick Updates:Latest Updates