When there is no mens rea, no demand will sustain on ground of limitation
Last updated: 19 May 2023
Court :
CESTAT, Kolkata
Brief :
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.
Citation :
Service Tax Appeal No.566 of 2011 dated May 11,2023
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Bimal Jain
Published in GST
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