No Extended Service Tax Limitation for demand based on Income Tax Disclosures

Ajitabh Mishra Vs Commissioner of Central Excise & CGST (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi has recently set aside a service tax demand against civil contractor Ajitabh Mishra, ruling that the extended period of limitation cannot be invoked when the demand is based solely on information obtained from Income Tax Department disclosures. The case, Ajitabh Mishra Vs Commissioner of Central Excise & CGST, involved a service tax demand of Rs. 16,38,964 for the period 2013–2014. The demand originated from discrepancies identified through Income ...