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Extended Limitation Not Invocable Without Suppression: CESTAT Quashes Service Tax Demand on Online Advertisement

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The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the extended period of limitation cannot be invoked in the absence of suppression or intent to evade tax. A bona fide belief regarding taxability and prior disclosure of business activities to the department defeated the allegation of suppression. The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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