https://www.taxtmi.com/caselaws?id=262533 The tribunal allowed the appeal, setting aside the demand of service tax, interest, and penalty for Rent-a-Cab services from 2001-02 to 2004-05. It was held that the invocation of the extended period was not justified as intentional suppression or mala fide intent was not proven. The decision aligned with the precedent set by the Hon'ble Gujarat High Court, emphasizing the importance of deliberate suppression for invoking the extended period. Therefore, the demand was deemed barred by limitation, resulting in a favorable outcome for the appellant. en-us Thu, 16 Jul 2015 00:00:00 +0530 Wed, 12 Aug 2015 06:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262533 The tribunal allowed the appeal, setting aside the demand of service tax, interest, and penalty for Rent-a-Cab services from 2001-02 to 2004-05. It was held that the invocation of the extended period was not justified as intentional suppression or mala fide intent was not proven. The decision aligned with the precedent set by the Hon'ble Gujarat High Court, emphasizing the importance of deliberate suppression for invoking the extended period. Therefore, the demand was deemed barred by limitation, resulting in a favorable outcome for the appellant. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262533