2026-VIL-93-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Sections 75 and 78 of Finance Act, 1994 – Invoking of extended period of limitation – Demand of tax – Appellant is engaged in providing various taxable services – On basis of third party information received from Income Tax Department, Revenue issued show cause notice proposing demand of Service Tax by invoking extended period of limitation – Adjudicating Authority confirmed demand proposed in show cause notice – Commissioner (Appeals) dismissed appeal filed by Appellant – Whether invoking of extended period of limitation is justified in facts and circumstances of case – HELD – On perusal of ledger, it is evident that Appellant was collecting service tax from service recipients. Appellant was well aware about their liability to pay service tax in respect of services rendered by them, but deliberately did not deposited service tax which was duly collected by them from their customers. Appellant had suppressed relevant facts with department by not depositing the service tax by due date and also not filing ST-3 returns for relevant period. Invocation of extended period of limitation for making this demand is justified. Demand confirmed against Appellant is upheld. Amounts deposited by Appellant against two services provided by them, i.e. Renting of Immovable property service & Clearing and Forwarding service, should be adjusted against demand confirmed against Appellant. Demand of interest on delayed payment of service tax under Section 75 of the Act is upheld. Penalty imposed under Section 78 of the Act is upheld, but reduced to some extent – Appeal partly allowed
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