https://www.taxtmi.com/caselaws?id=761422 Delhi HC upheld CESTAT's decision rejecting Revenue's invocation of extended limitation period under Section 73(1) of Finance Act, 1994 for service tax liability (2007-2010). Court held that assessee's failure to produce supporting documents during CERA audit did not constitute suppression of facts or intent to evade tax. SCN lacked express allegations of statutory contravention with evasive intent. Extended limitation period was not correctly invoked as intent to evade tax was neither established nor evident. en-us Tue, 22 Oct 2024 00:00:00 +0530 Sat, 09 Nov 2024 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761422 Delhi HC upheld CESTAT's decision rejecting Revenue's invocation of extended limitation period under Section 73(1) of Finance Act, 1994 for service tax liability (2007-2010). Court held that assessee's failure to produce supporting documents during CERA audit did not constitute suppression of facts or intent to evade tax. SCN lacked express allegations of statutory contravention with evasive intent. Extended limitation period was not correctly invoked as intent to evade tax was neither established nor evident. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761422