Extended period of limitation can be invoked only when suppression or collusion is willful with an intent to evade tax
Last updated: 29 September 2021
Court :
CESTAT, New Delhi
Brief :
In M/s. SOTC Travels Services Pvt Ltd. v. Principal Commissioner of Central Excise, Delhi-I [SERVICE TAX APPEAL No. 50046 of 2016 dated September 20, 2021] the current appeal has been filed challenging Order in Original No. 33/ST/D-I/2015 dated September 30, 2015("OIO") passed by the Principal Commissioner of Central Excise, New Delhi ("the Respondent") which confirms denial of exemption and demand of interest and penalty.
Citation :
SERVICE TAX APPEAL No. 50046 of 2016 dated September 20, 2021
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Bimal Jain
Published in Service Tax
Views : 184
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