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When there is no mens rea, no demand will sustain on ground of limitation
Case Law Details
- Case Name
- Bhootpurva Sainik Kalyan Sangh Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Bhootpurva Sainik Kalyan Sangh Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
The CESTAT, Kolkata in M/s. Bhootpurva Sainik Kalyan Sangh v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.566 of 2011 dated May 11,2023] held that, there should be mens rea to evade payment of service tax for demand of service tax and penalty beyond period of limitation.
Facts:
M/s. Bhootpurva Sainik Kalyan Sangh (“the Appellant”) a Welfare and Rehabilitation Organization of Ex-Servicemen providing Security Agency Service mainly to Govt. departmen...
Author Info
