2026-VIL-355-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Extended period of limitation, Suppression of facts – Department initiated proceedings against the appellant for suppression of facts and non-payment of service tax for the financial year 2016-17. The department issued a show cause notice invoking the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994, alleging that the appellant had short paid service tax by suppressing the relevant facts from the department with intent to evade payment of service tax - Whether the demand made by invoking the extended period of limitation is valid in law – HELD - The appellant had not provided any information or books of accounts as sought by the department, which tantamount to suppression of facts. The delay in issuing a show cause notice does not preclude the department from invoking the extended period of limitation if the assessee has suppressed the relevant facts with the intent to evade payment of tax - The demand, including the imposition of penalties under Section 78 and other provisions of the Finance Act, 1994 is upheld – The appeal is dismissed - Whether the appellant is entitled to the benefit of Cenvat credit – HELD - The appellant had not filed the service tax return claiming the Cenvat credit within the prescribed period, and therefore, the appellant had forfeited its right to claim the Cenvat credit. The Cenvat credit can be claimed only within the prescribed period, and any delay in claiming the credit would result in the loss of such credit - Whether the appellant is liable to pay interest on the amount of service tax collected but not deposited with the government – HELD - The appellant had collected the service tax from its service recipients but had not deposited the same with the government. The appellant is liable to pay interest @24% on the amount of service tax collected but not deposited, as per the provisions of Notification No.13/2016 dated 01.03.2016.
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