https://www.taxtmi.com/caselaws?id=209977 Extended limitation could not be invoked where the assessee acted under a bona fide view supported by earlier Tribunal decisions in its favour, and there was no suppression or wilful misdeclaration. The demand related to an earlier period, but the later show-cause notice could not convert that conduct into deliberate concealment merely because a contrary view emerged later. The Tribunal therefore treated the demand as time-barred and found it unnecessary to examine the merits. en-us Mon, 20 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209977 Extended limitation could not be invoked where the assessee acted under a bona fide view supported by earlier Tribunal decisions in its favour, and there was no suppression or wilful misdeclaration. The demand related to an earlier period, but the later show-cause notice could not convert that conduct into deliberate concealment merely because a contrary view emerged later. The Tribunal therefore treated the demand as time-barred and found it unnecessary to examine the merits. Case-Laws Service Tax Mon, 20 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209977