https://www.taxtmi.com/caselaws?id=447320 The CESTAT NEW DELHI allowed the appeal regarding non-payment of service tax for non-scheduled aircraft operations up to 30.11.2009. The case involved providing aircraft services to various entities for travel within India based on pre-fixed charges for duration and destination. The tribunal held that mere non-disclosure of receipts in service tax returns does not constitute suppression of facts warranting extended limitation period invocation. Following Pushpam Pharmaceuticals SC precedent, suppression must be deliberate with intent to evade payment. Without establishing such intent from record materials or assessee conduct, extended limitation cannot be invoked. The Commissioner (Appeals) order dated 31.01.2018 was set aside. en-us Wed, 13 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447320 The CESTAT NEW DELHI allowed the appeal regarding non-payment of service tax for non-scheduled aircraft operations up to 30.11.2009. The case involved providing aircraft services to various entities for travel within India based on pre-fixed charges for duration and destination. The tribunal held that mere non-disclosure of receipts in service tax returns does not constitute suppression of facts warranting extended limitation period invocation. Following Pushpam Pharmaceuticals SC precedent, suppression must be deliberate with intent to evade payment. Without establishing such intent from record materials or assessee conduct, extended limitation cannot be invoked. The Commissioner (Appeals) order dated 31.01.2018 was set aside. Case-Laws Service Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447320