Extended Period Not invocable Without Proof of Wilful Misstatement or Suppression

Commissioner of Service Tax Kolkata Vs Electro Steel Casting Ltd (Calcutta High Court) Calcutta High Court held that invocation of extended period of limitation without establishing wilful mis-statement and suppression of material facts with intent to evade payment of tax is not justifiable. Accordingly, entire order passed by adjudicating authority is set aside. Facts- The assessee filed the said appeal before the learned Tribunal challenging the order in original dated 25.07.2014 passed by the Service Tax Commissionerate, Kolkata. By the said order the demand of service tax made in the show ...