2026-VIL-1060-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Demand based on information from Income Tax Department - Show cause notice was issued invoking extended period of limitation contending that the assessee had suppressed material facts and contravened provisions with intent to evade payment of service tax - Whether the extended period of limitation could be invoked against the assessee when the assessee entertained a bonafide belief that the value of services provided fell below the threshold exemption limit under Notification No. 33/2012-Service Tax and therefore no service tax liability was attracted – HELD - From the trading and profit and loss account in the balance sheet for the preceding financial year 2015-16, the total service turnover was less than the prescribed threshold exemption limit of ten lakh rupees. This fact was further supported by the income tax return of the assessee wherein the same figure appeared. The assessee was engaged in providing services along with supply of goods, which qualify as work contract services, and the services provided attracted the composition scheme under section 194C of the Income Tax Act, 1961. The assessee had a bonafide belief that no service tax liability existed because the turnover during the year was less than the prescribed exemption limit - The onus to provide evidence in support of mala fide conduct lies on the revenue and not on the assessee. Since nothing on record displayed a willful default on the part of the assessee and the assessee made efforts in pursuit of adherence to the law, the extended period of limitation could not be invoked - The impugned order is set aside and the appeal is allowed
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