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No demand of service tax in absence of “suppression‟ or “collusion” with an intent to evade payment of tax
Case Law Details
- Case Name
- SOTC Travels Services Pvt. Ltd. Vs Principal Commissioner of Central Excise, Delhi-I (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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SOTC Travels Services Pvt. Ltd. Vs Principal Commissioner of Central Excise (CESTAT Delhi)
Conclusion: Assessee was able to correlate the invoices with the undertakings and satisfied the substantial conditions set out in the Exemption Notifications. The extended period of limitation could not be invoked in absence of “suppression‟ or “collusion” with an intent to evade payment of duty. Accordingly, the order was set-aside by which the demand of service tax had been confirmed with interest and penalty.
Held: Assessee was rendering air travel agent services to the Embassy of the Un...
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