No Extended Limitation When Details Transparently Shared in ST-3 Returns

Arya Logistics Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Introduction: The case of Arya Logistics versus C.C.E. & S.T.-Rajkot has taken the limelight in the context of Service Tax Liability and the applicability of the longer period of limitation. This issue pivots around the knowledge of the revenue department regarding the Service Tax Liability. Analysis: The heart of the matter is Arya Logistics’ use of Notification No. 1/2006 –ST to pay their service tax, and the subsequent scrutiny by the Commissioner, Central Excise and Customs, Rajkot. While Arya Logistics argues its ro...