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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Extended period of limitation - Demand based on Form 26AS (TDS ...

Service Tax

December 2, 2023

Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period 2016-17. The Department has not adduced any positive evidence to show malafide intention or mens rea for evasion of Service Tax on the part of the Appellant. Thus, the extended period cannot be invoked in this case to demand service tax on the Appellant. - AT

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