https://www.taxtmi.com/caselaws?id=204533 Extended limitation for service tax demand was not available where the activity's taxability was debatable, the assessee was a statutory State Government undertaking, and the record showed bona fide doubt rather than wilful suppression or intent to evade tax; the demand for the period before 10-9-2004 was therefore set aside. For the period from 10-9-2004, additional evidence on payments to other departments and exclusion from taxable value had not been examined, so the matter was remanded for fresh adjudication of liability and quantification. Penalty under Section 78 was deleted, while the adjudicating authority was left to reconsider the consequential position under Sections 76 and 77. en-us Wed, 16 Jun 2010 00:00:00 +0530 Thu, 16 Jun 2011 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204533 Extended limitation for service tax demand was not available where the activity's taxability was debatable, the assessee was a statutory State Government undertaking, and the record showed bona fide doubt rather than wilful suppression or intent to evade tax; the demand for the period before 10-9-2004 was therefore set aside. For the period from 10-9-2004, additional evidence on payments to other departments and exclusion from taxable value had not been examined, so the matter was remanded for fresh adjudication of liability and quantification. Penalty under Section 78 was deleted, while the adjudicating authority was left to reconsider the consequential position under Sections 76 and 77. Case-Laws Service Tax Wed, 16 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204533