Mere Omission Not Suppression Unless Deliberate to Evade Duty Payment

Hindustan Aeronautics Limited Vs Commissioner of Central Excise (CESTAT Kolkata) The case of Hindustan Aeronautics Limited versus the Commissioner of Central Excise, Customs, and Service Tax Appellate Tribunal (CESTAT) in Kolkata raises significant questions about the validity of a service tax demand over an extended period. The appellant, a public sector company operating under the Ministry of Defence and owned by the Government of India, contested the imposition of an extended period of limitation in a Show Cause Notice issued on April 19, 2013. The notice alleged suppression of facts during...