2026-VIL-1359-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Invocation of extended period of limitation - Appellant claimed exemption under the small-scale exemption notification and asserted that income from weigh bridge service was not taxable, while paying service tax on Technical Inspection and Certification Agency Service - Department raised show cause notice demanding service tax on weigh bridge income, alleging that exemption was forfeited by payment of tax on other services, and invoked extended period of limitation claiming suppression of facts with intent to evade tax - Whether extended period of limitation can be invoked when issue involves legal interpretation of taxability and the assessee was a bona fide registered assessee regularly filing returns and showing all particulars in financial records - HELD - Extended period of limitation under the proviso to Section 73 can be invoked only when there is clear evidence of suppression of facts or undervaluation with deliberate intent to evade payment of tax. When the issue involves question of legal interpretation regarding taxability of a service and the assessee is a small operator registered under service tax regime regularly filing returns and maintaining proper books of accounts showing all particulars, there is no basis to allege suppression with intent to evade tax - The mistake in classification of services or interpretation of taxability, when made bona fide by a conscientious taxpayer, cannot justify invocation of extended period. The fact that the issue came to light through audit further indicates absence of any deliberate suppression. The extended period cannot be invoked - The appeal is allowed and the impugned order is set aside
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