Extended period of limitation - penalty - The material facts ...

Service Tax

June 7, 2023

Extended period of limitation - penalty - The material facts were unearthed by the Department and hence, non-furnishing of any facts would clearly amount to suppression of acts with an intention to evade tax within the meaning of Section 73(1) ibid. Hence, the Revenue is justified in invoking the larger period of limitation for this activity. So, the demand and penalty in respect of this activity are, therefore, required to be sustained. - AT

View Source

← Previous Next →

Extended period of limitation - penalty - The material facts ...

Service Tax

June 7, 2023

You may also like:

Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

Invocation of extended period of limitation - In the present case, there are no new materials / evidence unearthed by the department which has formed the basis for...

Penalty under section 271(1)(c) - AO has not unearthed any new fact from his independent sources which could lead to furnishing of inaccurate particulars by the assessee...

Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

GTA Services - there is no reason to hold that extended period of limitation cannot be invoked as the appellant had wilfully suppressed the facts from the department

Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of...

Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

Extended period of Limitation - Keeping in view the fact that the position of law was not clear during the relevant time, invocation of extended period of limitation is...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Quick Updates: