Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]

By Shabna Rahim - On August 21, 2023 2:30 pm - 2 mins read
Extended period of Limitation - period - Extended period - Limitation - CESTAT - taxscan

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that to determine service tax liability, the extended period of limitation cannot be invoked in the absence of any finding of willful suppression.  Progeon Global Forwarding Pvt. Ltd, the appellant assessee was engaged in arranging transportation of export and import cargo…

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