Extended period of limitation could not be invoked by Department if no suppression & misrepresentation of facts

Kent Chemicals Private Ltd Vs Commissioner (CESTAT Delhi)

The proven discharge of liability by the service provider, the same is opined to be a sufficient cause for the appellant to have a bonafide impression of him to no more be liable to pay the service tax even under reverse charge mechanism. The allegation as that of suppression and misrepresentation of the facts cannot be levelled against the appellant. Resultantly, the extended period of limitation could not be invoked by the Department, nor there arises any reason for imposition of penalty. Conse

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