https://www.taxtmi.com/caselaws?id=174672 The extended period of limitation for service tax could not be invoked where the assessee had a bona fide belief, supported by departmental circulars, trade notices, ministry instructions and exemption notifications, that reimbursed out-of-pocket expenses and foreign currency receipts were not taxable. On the recorded facts, the authority invoking the longer limitation period failed to establish legally sustainable suppression of facts or to give stronger reasons for departing from the normal period. The demand was therefore time-barred and set aside on limitation, without examination of the merits. en-us Tue, 16 Aug 2011 00:00:00 +0530 Wed, 14 Oct 2015 13:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174672 The extended period of limitation for service tax could not be invoked where the assessee had a bona fide belief, supported by departmental circulars, trade notices, ministry instructions and exemption notifications, that reimbursed out-of-pocket expenses and foreign currency receipts were not taxable. On the recorded facts, the authority invoking the longer limitation period failed to establish legally sustainable suppression of facts or to give stronger reasons for departing from the normal period. The demand was therefore time-barred and set aside on limitation, without examination of the merits. Case-Laws Service Tax Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174672