Extended period of limitation - evasion of service tax or not - ...
Service Tax
July 25, 2022
Extended period of limitation - evasion of service tax or not - The appellant had, in fact, lost by not paying service tax in time and has not gained anything at all. It is thus found that there is no evidence of fraud or collusion of willful misstatement or suppression of facts or contraventions with an intent to evade service tax on the part of the appellant. In the absence of these elements, the appellant is not covered by Section 73(4) and is squarely covered by Section 73(3). The show cause notice should therefore not have been issued to the appellant. - AT
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