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Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Case Law Details
- Case Name
- Mount Everest Breweries Limited Vs Commissioner of CGST & Central Exicse (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Mount Everest Breweries Limited Vs Commissioner of CGST & Central Exicse (CESTAT Delhi)
CESTAT Delhi held that extended period of limitation cannot be invoked in absence of suppression of facts with an intent to evade payment of service tax. Here, it was merely suppression of facts but intent to evade payment of service tax was absent.
Facts- The appellant is engaged in manufacturing, brewing and bottling of alcoholic beverages i.e. beer of their own brands as well as those owned by UBL. The appellant entered into an Agreement dated 01.03.2009 for manufacturing beer of bra...
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