https://www.taxtmi.com/article/detailed?id=2065 Proposed Section 73(2A) mandates that when extended-period notices based on fraud, collusion, suppression or intent to evade are held unsustainable, the Central Excise officer must re-quantify and determine service tax payable for the ordinary limitation period of eighteen months, thereby preserving a re-assessed demand even if the extended-period invocation is disallowed. en-us Wed, 06 Mar 2013 07:59:59 +0530 Wed, 06 Mar 2013 07:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2065 Proposed Section 73(2A) mandates that when extended-period notices based on fraud, collusion, suppression or intent to evade are held unsustainable, the Central Excise officer must re-quantify and determine service tax payable for the ordinary limitation period of eighteen months, thereby preserving a re-assessed demand even if the extended-period invocation is disallowed. Articles Service Tax Wed, 06 Mar 2013 07:59:59 +0530 https://www.taxtmi.com/article/detailed?id=2065