Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax payment. Mere non-disclosure in returns cannot presume intent to evade. Department must prove positive act indicating suppression. If dispute involves interpretation of legal provisions, extended limitation cannot be invoked. Assessee's bona fide belief, even if incorrect, does not render it mala fide. No suppression of facts from department. Extended limitation wrongly invoked. Impugned order set aside. Appeal allowed.
Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax payment. Mere non-disclosure in returns cannot presume intent to evade. Department must prove positive act indicating suppression. If dispute involves interpretation of legal provisions, extended limitation cannot be invoked. Assessee's bona fide belief, even if incorrect, does not render it mala fide. No suppression of facts from department. Extended limitation wrongly invoked. Impugned order set aside. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
