No demand of service tax in absence of  “suppression‟ or “collusion” with an intent to evade payment of tax 

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 pen

Please become a Premium member. If you are already a Premium member, login here to access the full content.