https://www.taxtmi.com/caselaws?id=759551 CESTAT NEW DELHI held that appropriation of Rs. 11,00,000 deposited under protest towards a time-barred claim was unjustified, as payments made under protest cannot be considered acceptance of liability. The Tribunal dismissed the department's appeal regarding invocation of extended limitation period, finding no wilful suppression of facts with intent to evade service tax. The department failed to prove deliberate suppression despite having access to all records during the two-year investigation period from October 2012. en-us Tue, 01 Oct 2024 00:00:00 +0530 Thu, 03 Oct 2024 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759551 CESTAT NEW DELHI held that appropriation of Rs. 11,00,000 deposited under protest towards a time-barred claim was unjustified, as payments made under protest cannot be considered acceptance of liability. The Tribunal dismissed the department's appeal regarding invocation of extended limitation period, finding no wilful suppression of facts with intent to evade service tax. The department failed to prove deliberate suppression despite having access to all records during the two-year investigation period from October 2012. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759551