https://www.taxtmi.com/caselaws?id=753901 CESTAT Kolkata held that the service tax demand was time-barred because the assessee had disclosed non-payment of tax on GTA services through a departmental letter and nil returns, and the department took no action for several years. On those facts, there was no material to establish suppression of facts with intent to evade tax, so invocation of the extended period of limitation was unjustified. As the demand failed on limitation, the related interest and penalties also could not survive and were set aside. en-us Wed, 12 Jun 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753901 CESTAT Kolkata held that the service tax demand was time-barred because the assessee had disclosed non-payment of tax on GTA services through a departmental letter and nil returns, and the department took no action for several years. On those facts, there was no material to establish suppression of facts with intent to evade tax, so invocation of the extended period of limitation was unjustified. As the demand failed on limitation, the related interest and penalties also could not survive and were set aside. Case-Laws Service Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753901