No extended period if demand arose out of correct figures shown in ST-3 Returns
Last updated: 27 February 2015
Court :
Hon’ble High CESTST, Ahmedabad
Brief :
The Hon’ble CESTAT, Ahmedabad, relying on the decision in the Meghmani Dyes case, held that if prescribed Returns are filed by Assessee giving correct information, then extended period of limitation cannot be invoked. In the instant case also, prescribed ST-3 Returns were duly filed by the Appellant giving correct information and differential tax payable was apparent from the figures furnished by the Appellant.
Citation :
Central Warehousing Corporation Vs. Commissioner of Service Tax, Ahmedabad [(2015)54 taxmann.com 209 (Ahmedabad - CESTAT)]
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Bimal Jain
Published in Service Tax
Views : 3163
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