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Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
Case Law Details
- Case Name
- Namakkal Agricultural Producers Co-Operative Marketing Society Vs Commissioner of Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Namakkal Agricultural Producers Co-Operative Marketing Society Vs Commissioner of Central Excise (CESTAT Chennai)
CESTAT Chennai held that non-payment of service tax under GTA by assessee (Co-operative Society) was due to bonafide belief and there was no deliberate intention for not paying tax. Accordingly, extended period of limitation not invocable.
Facts- M/s. Namakkal Agricultural Producers Co-Operative Marketing Society, the appellant herein is a society formed by Agriculturists and as the name suggests is registered as a Co-operative Society under the Tamil Nadu Co-opera...
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