Case Law Details
Case Name : Oriental Insurance Company Limited Vs Commissioner, LTU (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Oriental Insurance Company Limited Vs Commissioner, LTU (CESTAT Delhi)
Conclusion: Even when an assessee had suppressed facts, the extended period of limitation could be evoked only when suppression‟ was shown to be willful and with an intent to evade payment of service tax. Commissioner had not recorded any finding that even if assessee had suppressed the fact of having received the amount, it was willful and with an intent evade payment of service. In fact, the Commissioner observed that there
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.