𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗶𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗖𝗮𝘀𝗲𝘀 📢 The Tribunal held: "In the absence of a finding that suppression of facts was with intent to evade tax, the extended period of limitation cannot be invoked."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Rangoli Division, A Unit of Megha Colonizers 𝗜𝘀𝘀𝘂𝗲: Can the extended period of limitation be invoked without a finding of intentional suppression of facts to evade tax? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Providing construction services for commercial, industrial, and residential buildings.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that, without evidence of intent to evade tax, the extended limitation period cannot be invoked, making the demand invalid. The appellant's belief that no service tax was due on amounts received before 01.07.2010 was deemed bona fide. The appeal was allowed, with the demand, interest, and penalties set aside.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Rangoli Division, A Unit of Megha Colonizers vs. Commissioner (Appeals) 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗢. 51722 OF 2018 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 19 September 2023 📜This ruling underscores the importance of proving intent to evade tax for invoking extended limitation in service tax cases.