CESTAT: Burden of proof lies on Revenue w.r.t. intention of assessee to evade Excise Duty

Last updated: 15 September 2021
Quick Summary
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the Revenue department bears the burden of proof to demonstrate an assessee's intention to evade excise duty. This decision came in a case where a university was accused of intentionally evading service tax. CESTAT found that the non-payment was due to a genuine belief about tax liability, not wilful evasion.

Court :
CESTAT, Delhi Branch

Brief :
In M/S. Mahatma Gandhi University of Medical Sciences and Technology v. Commissioner, Central Excise & Central Goods and Service Tax, Jaipur [Service Tax Appeal No. 50962 of 2020 (SM) dated September 08, 2021], Mahatma Gandhi University of Medical Sciences and Technology ("the Appellant") filed an appeal against impugning the Order-in-Appeal No. 210 (SM)/ST/JPR/2020 dated May 15, 2020 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur ("the Respondent").

Citation :
Service Tax Appeal No. 50962 of 2020 (SM) dated September 08, 2021

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Bimal Jain
Published in Excise
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