https://www.taxtmi.com/caselaws?id=760662 CESTAT Kolkata held that extended period of limitation cannot be invoked when service tax demand is raised based on appellant's own books of account. The tribunal found no suppression of facts as service tax liabilities were disclosed in balance sheets under current liabilities and statutory liabilities for the impugned period 2009-14. Since the show cause notice was issued using documents submitted by appellant and gross value of taxable services was taken from their bill statements matching balance sheet figures, there was no intent to evade tax. The demand confirmed under extended limitation period was set aside and matter remanded to adjudicating authority for calculating demand under normal 18-month limitation period from October 2012 to March 2014. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760662 CESTAT Kolkata held that extended period of limitation cannot be invoked when service tax demand is raised based on appellant's own books of account. The tribunal found no suppression of facts as service tax liabilities were disclosed in balance sheets under current liabilities and statutory liabilities for the impugned period 2009-14. Since the show cause notice was issued using documents submitted by appellant and gross value of taxable services was taken from their bill statements matching balance sheet figures, there was no intent to evade tax. The demand confirmed under extended limitation period was set aside and matter remanded to adjudicating authority for calculating demand under normal 18-month limitation period from October 2012 to March 2014. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760662