Demand for Extended Period not Sustainable on no Suppression of Fact or Malafied Intention to Evade Payment of Service Tax: CESTAT [Read Order]

Demand - Extended Period - Demand for Extended Period - Sustainable - no Suppression - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the demand for extended period not sustainable on no suppression of fact or malafied intention to evade payment of service tax. A service provider had provided ā€œBusiness Auxiliary Serviceā€ as defined in Section 65(19) of the Finance Act, 1994 and…

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