‘Extended Limitation Period Invalid without Deliberate Suppression by Manufacturer’: CESTAT sets aside Service Tax Demand

Extended Limitation Period Invalid Without Deliberate Suppression by Manufacturer: CESTAT Sets Aside Service Tax Demand The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand, ruling that the extended limitation period cannot be invoked without deliberate suppression of facts by the manufacturer. The tribunal clarified that for the extended period to apply, there must be clear evidence of fraud, collusion, willful misstatement, or suppression of facts with intent to evade duty. This decision protects businesses from demands based on extended limitation periods when there's no proven malafide intent.