Court Rules Willful Intent Necessary for Extended Limitation in Service Tax Non-Payment Cases: Misclassification Insufficient.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Non-payment of service tax - extended period of limitation - suppression of facts - d mis-classified the services - mere suppression of fact is not enough as it has also to be conclusively established that suppression was wilful with an intent to evade payment of service tax. - AT....