Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Extended Limitation Period in Service Tax | Fraud or Suppression Must Be Proven : CESTAT Chandigarh
CESTAT Chandigarh sets aside service tax demand invoking extended limitation period, ruling that third-party data alone is insufficient to prove suppression or willful default. The decision clarifies that fraud or intentional suppression must be established with concrete evidence to justify the extended period under service tax laws.