2026-VIL-1330-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Applicability of extended period of limitation based on third-party Income Tax data – Appellant received services income for the year 2014-15 as per Income Tax data but failed to file service tax returns or deposit tax; Department issued notice on basis of third-party data received from Income Tax Department alleging suppression of facts and invoked extended period of limitation demanding recovery of service tax - Commissioner (Appeals) dropped demand for period April 2014 to September 2014 as time-barred but sustained demand for October 2014 to March 2015 by invoking extended period – Whether extended period of limitation can be invoked based merely on third-party Income Tax data without positive evidence of suppression, mis-statement or fraud – HELD – Every non-payment or non-levy of tax does not attract extended period of limitation; there must be some positive action which betrays negative intention of willful default; intention to deliberately default is mandatory prerequisite and inadvertent non-payment does not attract extended period - The burden of proving mala fide lies on Department alleging it and assessee cannot be asked to substantiate bona fide conduct. The demand raised by Department by invoking extended period entirely on basis of third-party information and data obtained from Income Tax Department is not sustainable without evidence of suppression, mis-statement, fraud or collusion - The conclusion that mere non-payment of tax is equivalent to collusion or willful misstatement is untenable; absence of corroborative evidence of intentional concealment cannot justify extending limitation period – The appeal is allowed on grounds of limitation and the demand is set aside
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