<h1>Tribunal Invalidates Service Tax Demand Against Co-op Society; Extended Limitation Period Improperly Invoked Under Finance Act, 1994.</h1> A tribunal has invalidated a service tax demand against a co-operative society, ruling that the extended five-year limitation period for issuing a show cause notice was improperly invoked. The tribunal found that the society had a bona fide doubt about its tax liabilities, negating the claim of evasion with mala fide intent required under Section 73(3) of the Finance Act, 1994. Additionally, the tribunal determined that the society, registered under the Karnataka Co-operative Society Act for the welfare of ex-servicemen, does not qualify as a commercial concern, further invalidating the service tax demand.