Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability

Heena Enterprises Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the case of Heena Enterprises Vs Commissioner of Central Excise & ST, the issue of invoking the extended period for service tax liability comes into play. The appellant contends that the demand for service tax beyond the limitation period of one year is time-barred, as specified in Section 73(1) of the Finance Act, 1994 The Show Cause Notices dated 21-4-2010 demand service tax for the period October 2004 to March 2009. However, it is crucial to establish whether there is evidence of suppression of facts or i...