https://www.taxtmi.com/caselaws?id=234110 The demand was held time-barred because the assessee's computer training activity was, during the relevant period, covered by the then-prevailing Tribunal view that such training qualified as vocational training and was exempt. A later Supreme Court view changing the position did not, by itself, establish suppression, wilful misstatement or intent to evade tax for the earlier period. On the record, the assessee was entitled to rely on the contemporaneous legal position and act under a bona fide belief that no service tax was payable. The extended period was therefore not invocable, and consequential relief followed. en-us Tue, 19 Mar 2013 00:00:00 +0530 Tue, 07 Jan 2014 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234110 The demand was held time-barred because the assessee's computer training activity was, during the relevant period, covered by the then-prevailing Tribunal view that such training qualified as vocational training and was exempt. A later Supreme Court view changing the position did not, by itself, establish suppression, wilful misstatement or intent to evade tax for the earlier period. On the record, the assessee was entitled to rely on the contemporaneous legal position and act under a bona fide belief that no service tax was payable. The extended period was therefore not invocable, and consequential relief followed. Case-Laws Service Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234110