Extended period of limitation can be invoked only when suppression or collusion is willful with an intent to evade tax

Last updated: 29 September 2021
Quick Summary
The CESTAT ruled that the extended period of limitation for tax evasion can only be invoked if suppression or collusion is proven to be wilful and intended to evade tax. In this case, the appellant had declared the use of exemption notifications in their returns, meaning there was no suppression of facts. Therefore, the extended period of limitation was not applicable, and the original order was set aside as it went beyond the initial allegations.

Court :
CESTAT, New Delhi

Brief :
In M/s. SOTC Travels Services Pvt Ltd. v. Principal Commissioner of Central Excise, Delhi-I [SERVICE TAX APPEAL No. 50046 of 2016 dated September 20, 2021] the current appeal has been filed challenging Order in Original No. 33/ST/D-I/2015 dated September 30, 2015("OIO") passed by the Principal Commissioner of Central Excise, New Delhi ("the Respondent") which confirms denial of exemption and demand of interest and penalty.

Citation :
SERVICE TAX APPEAL No. 50046 of 2016 dated September 20, 2021

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