CESTAT says in Service Tax matter Wrong Registration Number Does Not Establish Wilful Suppression

The Tribunal held that an inadvertent error in mentioning the wrong service tax registration number in an ST-3 return cannot, by itself, justify invocation of the extended period of limitation. The Revenue did not allege that the service tax had remained unpaid; the discrepancy arose because the payment made for the Kolkata unit was associated with the Dehradun registration. Finding no basis for invoking extended limitation, CESTAT quashed the proceedings, set aside the demand and allowed the appeal.