Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period

Principal Commissioner, Service Tax Vs National Institute of Bank Management (CESTAT Mumbai) Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period The CESTAT, Mumbai in Principal Commissioner, Service Tax v. M/s. National Institute of Bank Management [Service Tax Appeal No. 85892 of 2016 dated December 22, 2022] has held that mere non-payment of tax or non-discharge of liability does not suffice to alienate the responsibility of the ‘proper officer’ to offer convincing reasons for the belief that the ingredients for invoking extende...