https://www.taxtmi.com/caselaws?id=764482 CESTAT held that extended period of limitation cannot be invoked merely for non-disclosure of commission payments to foreign agents without establishing wilful suppression and intent to evade service tax. The tribunal found that since all transactions were recorded in financial documents and discovered during audit, there was no deliberate concealment or positive act to evade tax. Following SC precedent in Pushpam Pharmaceuticals, mere failure to declare does not constitute wilful suppression requiring deliberate intent to escape payment. Appeal allowed against revenue's demand under reverse charge mechanism for intermediary services. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764482 CESTAT held that extended period of limitation cannot be invoked merely for non-disclosure of commission payments to foreign agents without establishing wilful suppression and intent to evade service tax. The tribunal found that since all transactions were recorded in financial documents and discovered during audit, there was no deliberate concealment or positive act to evade tax. Following SC precedent in Pushpam Pharmaceuticals, mere failure to declare does not constitute wilful suppression requiring deliberate intent to escape payment. Appeal allowed against revenue's demand under reverse charge mechanism for intermediary services. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764482