https://www.taxtmi.com/caselaws?id=215816 Extended limitation could not be invoked where the assessee filed regular returns and the department was already aware of the activity, so suppression of facts was not shown. Service tax under reverse charge was also unsustainable because the evidence showed the expenditure was for travel and accommodation, the foreign party certified that no training fee was charged, and the adjudication went beyond the show cause notice by relying on a different basis. In the absence of consideration for the alleged training service and proof of taxability, the demand failed and the appellate relief was sustained. en-us Fri, 20 Jul 2012 00:00:00 +0530 Thu, 16 May 2013 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215816 Extended limitation could not be invoked where the assessee filed regular returns and the department was already aware of the activity, so suppression of facts was not shown. Service tax under reverse charge was also unsustainable because the evidence showed the expenditure was for travel and accommodation, the foreign party certified that no training fee was charged, and the adjudication went beyond the show cause notice by relying on a different basis. In the absence of consideration for the alleged training service and proof of taxability, the demand failed and the appellate relief was sustained. Case-Laws Service Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215816