Limitation Period Doesn’t Apply when Appellant discloses All in ST-3 Return

Rama Colour Prints Vs Commissioner of Service Tax (CESTAT Mumbai)

The case of Rama Colour Prints vs. Commissioner of Service Tax, as heard by the CESTAT Mumbai, revolves around a critical issue of disclosure in tax returns and the applicability of the extended period of limitation. The case involves the payment of service tax by Rama Colour Prints, a provider of photography services, under the Finance Act, 1994. The appellant paid service tax based on their interpretation of the law, but the tax department raised objections,

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