‘Extended Limitation Period Invalid without Deliberate Suppression by Manufacturer’: CESTAT sets aside Service Tax Demand [Read Order]
CESTAT noted that the limitation period was wrongly invoked in the above case, due to which the impugned SCN is barred by time, and thus, the demand is also hit by limitation
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand by noting that the conscious and deliberate withholding of the information by the manufacturer is necessary for extending the limitation period. Coming to the facts of the present case, the appellant, M/s Jainco Enterprises, has a…
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