2026-VIL-1070-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Invocation of Extended Period of Limitation - Suppression of Facts with Intent to Evade Tax - Revenue authority invoked the extended period of limitation to raise service tax demands alleging short payment, non-payment and short reversal of cenvat credit for various periods, contending that the bank had suppressed facts with intent to evade tax - Whether the Revenue is justified in invoking the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 against a PSU/Scheduled bank when all transactions are duly recorded in statutory books and no deliberate suppression or intent to evade tax is established – HELD - The admitted facts establish that the bank is a PSU/scheduled bank subject to continuous government and RBI supervision with no dispute that all transactions are duly recorded in statutory books in strict conformity with RBI guidelines and circulars. The revenue does not allege any mischief or deliberate omission by the bank. Since some issues involve pure interpretation of law and there exists no scope to allege suppression of facts with intent to evade tax, invocation of the extended period cannot sustain – The suppression requires more than mere omission or entertaining a different opinion by the revenue, and that in cases involving interpretation of law without deliberate concealment, the extended period cannot be invoked, as established in precedents dealing with suppression of facts and evidentiary standards in tax proceedings - The appeals filed by the assessee are allowed on the ground of limitation itself. The demands raised invoking the larger period are set aside – The appeals filed by appellant-assessee are allowed and the department appeals stand dismissed
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