https://www.taxtmi.com/caselaws?id=216529 The High Court affirmed the Tribunal's decision that the show cause notice was time-barred due to conflicting views, creating a bona fide doubt for the respondent. The extended period under Section 73 of the Finance Act, 1994, was deemed inapplicable as there was no willful suppression of facts to evade tax. The appeal was dismissed, upholding the Tribunal's decision, without addressing the liability issue of the respondent to pay Service Tax for services received from consignment agents during the specified period. en-us Mon, 21 Nov 2011 00:00:00 +0530 Fri, 18 Jan 2013 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216529 The High Court affirmed the Tribunal's decision that the show cause notice was time-barred due to conflicting views, creating a bona fide doubt for the respondent. The extended period under Section 73 of the Finance Act, 1994, was deemed inapplicable as there was no willful suppression of facts to evade tax. The appeal was dismissed, upholding the Tribunal's decision, without addressing the liability issue of the respondent to pay Service Tax for services received from consignment agents during the specified period. Case-Laws Service Tax Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216529