Longer Period of Limitation not Available when Entire Information on Service Tax Liability is in Knowledge of Revenue: CESTAT [Read Order]

Longer Period of Limitation - Limitation - Entire Information - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the longer period of limitation not available when the entire information on service tax liability is in the knowledge of the Revenue. On scrutiny of records, it transpired that the appellant, Arya Logistics, was availing benefit of Notification No. 1/…

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