2025-VIL-1394-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 78 of Finance Act, 1994 – Invoking of extended period of limitation – Demand of tax – Department issued show cause notice to Appellant, proposing demand of Service Tax on advance received for providing Real Estate Agent service, by invoking extended period of limitation – Adjudicating authority confirmed demand as proposed in show cause notice along with interest and imposed penalty under Section 78 of the Act – Commissioner (Appeals) affirmed order passed by Adjudicating authority – Whether invocation of extended period of limitation is justified in facts and circumstances of case – HELD – Appellant has not disputed the tax liability, but claimed that liability can be netted of against cenvat credit taken by them in their CENVAT register. Fact of netting of liability against available CENVAT Credit was never disclosed by Appellant to revenue authorities. Appellant had positively acted to suppress the facts in respect of CENVAT Credit and its utilization for netting of their tax liability from revenue authorities. Act of suppression with intention to evade payment of service tax is established beyond iota of doubt, hence, extended period of limitation has been rightly invoked for making this demand. As extended period of limitation has been rightly invoked in facts and circumstances of case, penalty imposed under Section 78 of the Act cannot be faulted with. Impugned order passed by Commissioner (Appeals) is sustained – Appeal dismissed
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