CESTAT sets aside Service Tax Demand as Invocation of Extended Limitation under Section 73(1) Not Sustainable

The CESTAT has set aside a "service tax demand on Oswal Cargo Movers," ruling that an "extended limitation period" was "unsustainable" due to a lack of "suppression or intent to evade." The tribunal's decision, which is a significant victory for the taxpayer, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.