Extended Limitation Invalid as No Suppression Proven in Service Tax Case: CESTAT Kolkata

Radiant Advertising And Marketing (India) Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) In Radiant Advertising And Marketing (India) Pvt. Ltd. Vs Commissioner of CGST & Central Excise, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata examined the validity of service tax demand and disallowance of CENVAT credit confirmed against the appellant. The appellant, engaged in advertising and marketing services, was subjected to proceedings on two issues: alleged non-payment of service tax of ₹1,83,666 on advances received during FY 2008–09 to 2...