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Extended period of limitation not invocable for non-payment of tax on bona fide basis
Case Law Details
- Case Name
- Shanti Construction Co Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Shanti Construction Co Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT Ahmedabad held that extended period of limitation not invocable as non-payment of tax was on account of bona fide belief and not on account of any fraud, mis-statement etc.
Facts- During the course of audit of the records of the Appellant, it was found that appellant have provided services in respect of Civil Work for terminal of HPCL as a sub-contractor of M/s Bridge and Roof Co. (India) Ltd. The appellant had stated in their letter dated 17.07.2009 that they had worked as sub-contractor and the principal contractor has pai...
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