Extended period invocable only if there is suppression of facts with intent to evade tax

Hospitech Management Consultants Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Delhi)

CESTAT Delhi held that the extended period of limitation could have been invoked only if there was suppression of facts with intent to evade payment of service tax.

Facts- In the present case, the assessee mainly questioned that whether the extended period of limitation as contemplated under the proviso to section 73(1) of the Finance Act has been correctly invoked in the facts and circumstances of the case.

Conclusion- Decision of the Tribunal in Shiv-Vani Oil & Gas Exploration Services Ltd. vs. C. S. T., New Delhi, wherein the Tribunal after making reference to the decision of the Supreme Court in Cosmic Dye Chemical vs. CCE, Bombay, observed that there should be an intent to evade payment of service tax if the extended period of limitation has to be invoked.

Held that the extended period of limitation could have been invoked only if there was suppression of facts with intent to evade payment of service tax.

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