https://www.taxtmi.com/caselaws?id=770301 CESTAT Allahabad rejected the appeal in a service tax case involving reverse charge mechanism liability for Manpower Recruitment Services and Rent-a-Cab Services. The tribunal upheld the Commissioner (Appeals) finding that extended limitation period was not invokable as no evidence substantiated suppression of facts to evade service tax payment. Following SC precedent in Chemphor Drugs, mere inaction by assessee insufficient to invoke extended period; conscious deliberate withholding of information required. Since appeal failed on limitation grounds, merits were not examined. en-us Mon, 05 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770301 CESTAT Allahabad rejected the appeal in a service tax case involving reverse charge mechanism liability for Manpower Recruitment Services and Rent-a-Cab Services. The tribunal upheld the Commissioner (Appeals) finding that extended limitation period was not invokable as no evidence substantiated suppression of facts to evade service tax payment. Following SC precedent in Chemphor Drugs, mere inaction by assessee insufficient to invoke extended period; conscious deliberate withholding of information required. Since appeal failed on limitation grounds, merits were not examined. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770301