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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the extended period of limitation could be invoked for demand of service tax on reverse charge basis in respect of GTA services availed by the appellant.
Analysis: The liability was raised on the appellant as a deemed service provider on reverse charge basis. The mere non-filing of ST-3 returns and delayed payment, without more, was held insufficient to establish wilful misstatement, suppression of facts, or intent to evade tax. In the absence of sustainable material showing deliberate suppression, the longer limitation period could not be applied.
Conclusion: The invocation of the extended period of limitation was set aside and the demand for the extended period was held unsustainable.
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