https://www.taxtmi.com/caselaws?id=262047 The extended period of limitation for service tax on renting of immovable property was held inapplicable because the final finding was that the appellant, a government body, acted without mens rea. Penalty had already been dropped by the appellate authority on that basis, and that finding had attained finality. Relying on the cited precedent, the tribunal held that absence of mens rea barred invocation of the extended period to sustain the demand. The demand confirmed only by using the extended period was therefore set aside, while the remaining service tax dispute was left undisturbed. en-us Tue, 20 Jan 2015 00:00:00 +0530 Thu, 30 Jul 2015 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262047 The extended period of limitation for service tax on renting of immovable property was held inapplicable because the final finding was that the appellant, a government body, acted without mens rea. Penalty had already been dropped by the appellate authority on that basis, and that finding had attained finality. Relying on the cited precedent, the tribunal held that absence of mens rea barred invocation of the extended period to sustain the demand. The demand confirmed only by using the extended period was therefore set aside, while the remaining service tax dispute was left undisturbed. Case-Laws Service Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262047