Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]

By Yogitha S. Yogesh - On December 27, 2022 11:40 am - 2 mins read

Mere - Non - Payment - of - Service - Tax - or- Non - Discharge - of - the - Liiability - CESTAT - TAXSCAN

As a relief to Rolex Rings, the Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere non-payment of Service tax or non-discharge of the liability does not a reason for invoking an extended period. The Revenue challenged the order-in original of Principal Commissioner of Service Tax, Pune is the…

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