Extended period not invocable in absence of suppression of facts with intend to evade payment of tax
Case Law Details
Case Name : Sara Leather Industries Vs Commissioner of CE & Service Tax (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40362/2013
Date of Judgement/Order : 02/03/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Sara Leather Industries Vs Commissioner of CE & Service Tax (CESTAT Chennai)
CESTAT Chennai held that extended period of limitation not invocable as there is no suppression of facts with the intend to evade payment of tax. Accordingly, order dismissed on the grounds of limita
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