Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]

By Devanand T R - On June 22, 2023 9:00 pm - 2 mins read

Service – Tax - demand - Extended - period - Limitation – Unsustainable - Without Evidence of Fraud – Collusion – Misstatement – Suppression - and Intention - to Evade Tax – CESTAT – TAXSCAN

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has held that the demand of Service Tax for an extended period of limitation is unsustainable without the evidence of Fraud, Collusion, Wilful Misstatement, Suppression of facts and Intention to evade payment of tax. The issue relates to whether the assessee, a…

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