Allahabad High Court: Husband's Liability under the Domestic Violence Act Continues Despite Divorce  ||  Bombay HC: Municipal Council Must Pay for Land Used as DP Road Despite Fund Shortage  ||  Uttarakhand HC: Previous Service Pay Protection Does Not Confer Right to Career Progression Benefits  ||  Supreme Court Revives POCSO Case Against Headmistress, Says Verifying Abuse Claims is No Excuse  ||  SC: Voluminous Documents are No Excuse For Their Delayed Production under Commercial Courts Act  ||  Supreme Court Orders Merged Bank's Eviction For Transferring Tenancy Without Landlord's Consent  ||  SC: Oraon Tribe Custom Doesn't Allow Uncle-In-Law to Adopt Niece's Husband as Ghar Damad  ||  Kerala HC Approves New Public Prosecutor Appointment Guidelines After a Minor Revision  ||  Rajasthan HC Clarifies Criminal Writ Petitions Have No Separate Constitutional Status  ||  Delhi HC Clarifies if Whatsapp Acknowledgment Can Make an Arbitral Award Binding    

Karnataka State Tourism Development Corporation Vs. Commissioner of Central Tax, Bangalore North - (Customs, Excise and Service Tax Appellate Tribunal) (04 Dec 2018)

Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax

MANU/CB/0154/2018

Service Tax

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the Appellant and upheld the Order-in-Original passed by the Deputy Commissioner of Service Tax. Appellants submitted that, the Revenue has wrongly invoked the extended period of limitation of 5 years which can only be invoked in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of the provisions with intent to evade payment of Service Tax.

The Appellant is a State Government undertaking which is engaged in providing various taxable services and after the audit, the Appellant themselves computed the tax liability and paid the Service Tax of Rs. 1,46,390 on 25th March 2006 whereas the SCN was issued on 16th January 2008 much beyond the period of one year. Further, the Appellants have not suppressed any material fact with intent to evade payment of tax. Further, the Revenue has wrongly invoked the extended period of 5 years which is only applicable in the case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax whereas in the present case, there is no material to hold that there was an intention on the part of the Appellant to evade the payment of Service Tax. Further, in the Appellant's own case, this Tribunal has held that the Assessee being a Statuary Government Body, there could not be any mala fide intention to evade payment of tax.

The grounds on which the extended period of limitation can be invoked have not been specifically pleaded by the Revenue in the SCN. The impugned order is not sustainable in law. Therefore, the impugned order is set aside by holding that the entire demand is barred by limitation. Consequently, the appeal is allowed.

Tags : DEMAND   CONFIRMATION   EXTENDED PERIOD   LEGALITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved