When there is no mens rea, no demand will sustain on ground of limitation

Bhootpurva Sainik Kalyan Sangh Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The CESTAT, Kolkata in M/s. Bhootpurva Sainik Kalyan Sangh v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.566 of 2011 dated May 11,2023] held that, there should be mens rea to evade payment of service tax for demand of service tax and penalty beyond period of limitation. Facts: M/s. Bhootpurva Sainik Kalyan Sangh (“the Appellant”) a Welfare and Rehabilitation Organization of Ex-Servicemen providing Security Agency Service mainly to Govt. departments/Public Sector ...