CESTAT says Undisclosed Receipts Can Sustain Extended Service Tax Limitation

Prompt Publicity and its related firm Vcare Solutions had aggregate receipts of ₹25.98 lakh during FY 2016-17, but the ST-3 returns did not disclose the complete taxable value. CESTAT held that the admitted omission, coupled with the unregistered status of Vcare Solutions and wrongful threshold exemption, justified invocation of the extended period and the resulting demand and penalties.