2025-VIL-2137-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Extended period of limitation - The appellant provided IT related services and had a subsidiary in Philippines named Land Registration System Inc. (LARES). LARES hired the services of M/s IL & FS Global Financial Services Pte. Ltd. to restructure its existing debt. The appellant was appointed by LARES to supervise and coordinate the restructuring work – Appellant raised invoices on LARES for the professional fee and claimed reimbursement of fees paid to M/s IL & FS Global Financial Services Pte. Ltd - Revenue issued a notice demanding service tax on the foreign currency expenditure, alleging that the appellant had received services of banking and financial services from M/s IL & FS Global Financial Services Pte. Ltd. - Whether the extended period of limitation can be invoked to demand service tax – HELD - The extended period of limitation cannot be invoked in the present case. The relevant facts were in the knowledge of the Department as the appellant had filed the returns for the year 2012-13 and there was a series of correspondence between the appellant and the Revenue. The SCN was issued based on the Audit conducted in 2017. The extended period cannot be invoked in cases where the show cause notice is based on audit. There is nothing on record to prove that the appellant was involved in any suppression of facts, mis-declaration or collusion with an intent to evade payment of duty – the impugned order is set aside and the appeal is allowed on limitation
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