Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Extended Period of Limitation Cannot Be Invoked Without Alleging Intent to Evade Tax | Service Tax Appeal : Customs, Excise & Service Tax Appellate Tribunal
The Tribunal holds that extended limitation under Section 73(1) of the Finance Act, 1994 requires specific allegations of intent to evade tax, not mere non-payment or procedural lapses.