Extended Limitation Can't Be Invoked If No 'Omission' & Suppression Of Material Facts' To Evade Tax : Calcutta High Court
In a significant decision by the High Court at Calcutta on 9th July 2024, the court dismissed an appeal by the Commissioner of Service Tax, Kolkata, against G.S. Atwal and Co. Engineering Pvt. Ltd., concerning the applicability of service tax on mining services rendered before 1st June 2007. The decision, delivered by Hon’ble Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, addresses several crucial points about the classification of services…
