Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely

Right Resource Management Service Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi) CESTAT Delhi held that demand invoking extended period of limitation unsustainable as demand is based on the records of the assessee or other records which DGCEI could obtain through income tax department. Scrutiny of such records should have been done within time limit. Facts- The assessee is registered with the Service Tax department for providing ‘Manpower supply Service’ and it has been paying service tax and filing ST-3 returns. Officers of the Directorate General of Central Excise Intell...