https://www.taxtmi.com/caselaws?id=439926 The Tribunal set aside the Commissioner's decision to confirm the demand of service tax under Business Auxiliary Services (BAS) against the appellant, engaged in manufacturing alcoholic beverages for another company. The Tribunal found that the extended period of limitation was incorrectly invoked due to insufficient evidence of willful suppression of facts to evade tax. As a result, the service tax demand for the extended period was deemed unsustainable, and the appellant's appeal was allowed, overturning the previous order dated 21.08.2018. en-us Mon, 03 Jul 2023 00:00:00 +0530 Fri, 21 Jul 2023 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439926 The Tribunal set aside the Commissioner's decision to confirm the demand of service tax under Business Auxiliary Services (BAS) against the appellant, engaged in manufacturing alcoholic beverages for another company. The Tribunal found that the extended period of limitation was incorrectly invoked due to insufficient evidence of willful suppression of facts to evade tax. As a result, the service tax demand for the extended period was deemed unsustainable, and the appellant's appeal was allowed, overturning the previous order dated 21.08.2018. Case-Laws Service Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439926