2026-VIL-1280-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Invocation of extended period of limitation for demanding service tax on suppression of facts - Appellant engaged in providing work contract services and received amounts from clients during financial years but failed to file ST-3 returns and pay service tax - Revenue made demand invoking extended period of limitation under proviso to Section 73(1) of the Finance Act, 1994 on the ground of suppression of facts - Appellant contended that demand is barred by limitation and relied upon decisions distinguishing between services covered under negative list and those where appellant failed to file prescribed returns despite being registered - Whether extended period of limitation is invocable when a service provider who is statutorily registered with the Department deliberately suppresses gross amounts received from clients by not filing ST-3 returns in the prescribed manner - HELD - When a statute prescribes a manner for performance of an act, it must be performed in that manner only, the appellant was required to file ST-3 return declaring gross amount received for taxable services and claim deductions in prescribed format, by not filing returns in the prescribed manner the appellant deliberately and knowingly suppressed the gross amounts received with intention to evade payment of service tax - The suppression of facts constitutes willful concealment bringing the case within the purview of extended period of limitation under proviso to Section 73(1), appellant cannot claim benefit of his own wrong as per the maxim commodum ex injuria sua nemo habere debet - The penalty under Section 78 is justified as the extended period of limitation has been validly invoked, the appellant's non-response to summons and failure to produce requisite documents further supports invocation of extended period - Extended period of limitation has been rightly invoked for making demand, appeal is dismissed, penalty under Section 78 imposed by adjudicating authority is upheld. The appeal is dismissed
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