https://www.taxtmi.com/caselaws?id=763261 CESTAT New Delhi held that mere suppression of facts without deliberate intent to evade service tax cannot invoke extended period of limitation under reverse charge mechanism. The appellant, a registered taxpayer filing regular returns, failed to inform department about foreign currency remittances to service providers. However, since non-payment was detected during routine audit and no positive act showing willful evasion was established, the extended limitation period was improperly invoked. Following SC precedent in Pushpam Pharmaceutical, suppression must be willful with intent to evade. Appeal allowed, impugned order set aside. en-us Fri, 13 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 12:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763261 CESTAT New Delhi held that mere suppression of facts without deliberate intent to evade service tax cannot invoke extended period of limitation under reverse charge mechanism. The appellant, a registered taxpayer filing regular returns, failed to inform department about foreign currency remittances to service providers. However, since non-payment was detected during routine audit and no positive act showing willful evasion was established, the extended limitation period was improperly invoked. Following SC precedent in Pushpam Pharmaceutical, suppression must be willful with intent to evade. Appeal allowed, impugned order set aside. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763261