HomeIndirect TaxesExtended Limitation Not Invocable Without Suppression: CESTAT Quashes Service Tax Demand on...

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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...

Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST

The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...

Cash Deposits Can’t Be Taxed as Unexplained Money When Supported by Earlier Bank Withdrawals: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

More like this

Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...

Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST

The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...