Extended Period of Limitation can be invoked only on wilful suppression to evade the payment of Service Tax: CESTAT [Read Order]

period - payment - service tax - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad comprising Justice Dilip Gupta, president and Mr Raju, technical member has held that an extended period of limitation can be invoked only on wilful suppression to evade payment of service tax.    The appellant engaged in providing business auxiliary service in terms of section 65(105)…

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