Department Cannot Invoke Extended Period Of Limitation Merely Because Returns Were Self-Assessed: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot invoke the extended period of limitation merely because the returns were self-assessed. The suppression has to be with an intent to evade payment of service tax and for this purpose the show cause notice must specifically allege why the asseessee has suppressed facts with intent to evade payment of service tax.” In this case, the assessee was engaged in providing construction for commercial and industrial building services and claims to have paid service tax on these services. A show cause notice was issued demanding service tax, invoking the extended limitation period as per Section 73 of the Finance Act. The Tribunal found that the show cause notice merely alleges that as the assessee did not disclose proper value of taxable services in the ST-3 returns, payment of service tax amounting to Rs.