https://www.taxtmi.com/caselaws?id=762772 CESTAT New Delhi held that extended limitation period under section 73(1) proviso of Finance Act cannot be invoked without establishing wilful suppression of facts with intent to evade service tax. The tribunal found that mere non-disclosure in service tax returns, without deliberate intent to evade payment, does not justify invoking five-year limitation period instead of normal one-year period. Since the appellant's records were already scrutinized during previous departmental searches and no wilful suppression was established, the extended limitation period was improperly invoked. The Commissioner (Appeals) order was set aside and appeal allowed. en-us Wed, 04 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762772 CESTAT New Delhi held that extended limitation period under section 73(1) proviso of Finance Act cannot be invoked without establishing wilful suppression of facts with intent to evade service tax. The tribunal found that mere non-disclosure in service tax returns, without deliberate intent to evade payment, does not justify invoking five-year limitation period instead of normal one-year period. Since the appellant's records were already scrutinized during previous departmental searches and no wilful suppression was established, the extended limitation period was improperly invoked. The Commissioner (Appeals) order was set aside and appeal allowed. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762772