Claim of wrong availment of abatement doesn’t amount to mis-declaration so demand of normal period sustained

Sundharams Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) CESTAT Chennai held that claim of wrong availment of abatement via ST-3 returns doesn’t amount to mis-declaration. Hence, extended period of limitation cannot be invoked and demand for normal period sustained. Facts-The Revenue entertaining a doubt that the appellant, for the period from July 2012 to June 2017, had paid Service Tax on “renting of motor vehicle” @ 40% of the taxable value after availing abatement of 60% under Sl. No. 9 of Notification No. 26/2012-ST dated 20.06.2012 formed an opinion ...