Extended Period Justified for Non-Disclosure in ST-3 & Non-Furnishing of Tax Information

Siddartha Travels Vs Principal Commissioner of CGST and Central Excise (Patna High Court) Patna High Court held that extended period of limitation of five years under proviso to Sub-Section (1) of Section 73 of the Finance Act, 1994 in as much as transactions were not disclosed in ST-3 and relevant information were not provided to taxing authority. Facts- The petitioner was running a travel agency. He was receiving money on account of sale of tickets and in lieu of sale of tickets, the petitioner was receiving commission. It is submitted that under the provisions of the Service Tax Laws, he wo...