https://www.taxtmi.com/caselaws?id=761222 CESTAT New Delhi held that extended period of limitation cannot be invoked for non-payment of service tax on transfer of development rights. The tribunal ruled that where legal interpretation is involved - whether TDR constitutes immovable property transaction or service - allegations of suppression are unsustainable. Extended limitation requires evidence of fraud, collusion, wilful misstatement or intentional suppression with mens rea. Mere non-agreement with audit findings or officer's failure to scrutinize returns cannot establish intentional suppression. Primary responsibility for correct tax assessment rests with Central Excise Officer even under self-assessment regime. Appeal decided in favor of assessee on limitation grounds without examining merits. en-us Mon, 04 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761222 CESTAT New Delhi held that extended period of limitation cannot be invoked for non-payment of service tax on transfer of development rights. The tribunal ruled that where legal interpretation is involved - whether TDR constitutes immovable property transaction or service - allegations of suppression are unsustainable. Extended limitation requires evidence of fraud, collusion, wilful misstatement or intentional suppression with mens rea. Mere non-agreement with audit findings or officer's failure to scrutinize returns cannot establish intentional suppression. Primary responsibility for correct tax assessment rests with Central Excise Officer even under self-assessment regime. Appeal decided in favor of assessee on limitation grounds without examining merits. Case-Laws Service Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761222