Penalty - Suppression of facts or not - Extend period of ...

No Suppression of Facts Found in Service Tax Payment Case; Extended Limitation Period Not Applicable, No Penalty Imposed.

June 22, 2022

Case Laws Service Tax AT

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN - The Commissioner should have dropped the demand for the extended period of limitation in view of our finding in this case that there was no suppression of facts. However, the confirmation of demand has not been assailed by the respondent, possibly because it was entitled to the CENVAT credit of whatever service tax it paid. - No penalty - AT

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Penalty - Suppression of facts or not - Extend period of ...

No Suppression of Facts Found in Service Tax Payment Case; Extended Limitation Period Not Applicable, No Penalty Imposed.

June 22, 2022

Case Laws Service Tax AT

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