Extended Limitation in Service Tax Demand -Unjust if no Proof of Fraud or Evasion

Thakarshi J Likhiya Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: In a noteworthy ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, in the case of Thakarshi J Likhiya Vs Commissioner of Central Excise & ST, focused on the legality of service tax demand for an extended period of limitation without adequate evidence of fraud, collusion, misstatement, suppression, or intention to evade tax. Analysis: The tribunal addressed two fundamental questions: Whether the appellant, as a subcontractor, was liable to pay service tax when the ...