Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
No Evidence of Willful Suppression to Invoke Extended Limitation, CESTAT Allows Service Tax Appeal
CESTAT allowed a service tax appeal, ruling that the department failed to show willful suppression to invoke extended limitation. This judgment clarifies evidentiary standards for extended limitation cases and reinforces procedural safeguards in indirect taxation.