Extended period of limitation not invocable as non-payment of tax was due to bonafide belief

Namakkal Agricultural Producers Co-Operative Marketing Society Vs Commissioner of Central Excise (CESTAT Chennai)

CESTAT Chennai held that non-payment of service tax under GTA by assessee (Co-operative Society) was due to bonafide belief and there was no deliberate intention for not paying tax. Accordingly, extended period of limitation not invocable.

Facts- M/s. Namakkal Agricultural Producers Co-Operative Marketing Society, the appellant herein is a society formed by Agr

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