https://www.taxtmi.com/caselaws?id=755538 The Calcutta HC dismissed the revenue's appeal regarding service tax liability on mining-related services provided from 16.08.2002 to 31.10.2006, before mining service tax became effective on 01.06.2007. The court held that the extended limitation period could not be invoked as the adjudicating authority failed to establish intentional suppression or willful evasion by the assessee. The assessee had genuine doubt about tax liability during the relevant period and had been paying service tax from 01.06.2007 onwards. The court noted contracts with reputed companies contained no service tax provisions as mining service tax was not applicable during the material period. The tribunal's relief to the assessee was upheld. en-us Tue, 09 Jul 2024 00:00:00 +0530 Mon, 15 Jul 2024 08:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755538 The Calcutta HC dismissed the revenue's appeal regarding service tax liability on mining-related services provided from 16.08.2002 to 31.10.2006, before mining service tax became effective on 01.06.2007. The court held that the extended limitation period could not be invoked as the adjudicating authority failed to establish intentional suppression or willful evasion by the assessee. The assessee had genuine doubt about tax liability during the relevant period and had been paying service tax from 01.06.2007 onwards. The court noted contracts with reputed companies contained no service tax provisions as mining service tax was not applicable during the material period. The tribunal's relief to the assessee was upheld. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755538