https://www.taxtmi.com/caselaws?id=207138 Where the taxability of motor vehicle dealer and service station activities under Business Auxiliary Services was already uncertain in the field, mere non-approach to the department for clarification did not establish wilful suppression or a mala fide intent to evade service tax. In that context, the extended limitation period was not available to the Revenue, and the demand raised beyond the normal period was barred by limitation. The Tribunal also followed its earlier view in an analogous matter and treated the existing Board circular as supporting the absence of deliberate evasion. en-us Mon, 21 Feb 2011 00:00:00 +0530 Wed, 28 Dec 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207138 Where the taxability of motor vehicle dealer and service station activities under Business Auxiliary Services was already uncertain in the field, mere non-approach to the department for clarification did not establish wilful suppression or a mala fide intent to evade service tax. In that context, the extended limitation period was not available to the Revenue, and the demand raised beyond the normal period was barred by limitation. The Tribunal also followed its earlier view in an analogous matter and treated the existing Board circular as supporting the absence of deliberate evasion. Case-Laws Service Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207138