2026-VIL-1825-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Invocation of extended period of limitation in a subsequent SCN issued on the basis of Form 26AS where the Department had knowledge of the facts from an earlier SCN - Statement of Demand was issued for the later period on the basis of the Form 26AS statement, following an earlier SCN issued for the preceding period - The Appellant had been regularly filing ST-3 returns - The adjudicating authority reduced the proposed demand, and the FAA upheld it, observing that the SCN was issued within a reasonable time after the Appellant furnished the documents sought through repeated letters - Appellant contended that the demand was barred by limitation since the Department was fully aware of its facts and activity when the first SCN was issued, so that the subsequent SCN invoking the extended period on identical grounds was not sustainable - Whether the extended period of limitation could be invoked in the subsequent SCN alleging suppression of facts - HELD - The Appellant was regularly filing ST-3 returns and all the necessary information was available to the Department when the first SCN was issued. The Department should have issued the subsequent SCN for the normal period. It has been held time and again that an allegation of suppression of facts cannot be sustained if all the relevant facts were in the knowledge of the Department. The same or similar facts cannot be made the basis of suppression in the subsequent SCN - The Department was not justified in invoking the extended period of limitation, the impugned order is set aside and the appeal is allowed
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