https://www.taxtmi.com/caselaws?id=330128 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, dismissing the revenue's appeal. It was found that there was no evidence of suppression or willful intention to evade payment, as the excess tax adjustment was disclosed in filed returns. The demand invoking the extended period was deemed unsustainable due to time limitations. The Tribunal also referenced a prior decision in the respondent's favor on a similar issue, reinforcing the dismissal of the revenue's appeal. en-us Tue, 14 Jun 2016 00:00:00 +0530 Mon, 18 Jul 2016 13:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330128 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, dismissing the revenue's appeal. It was found that there was no evidence of suppression or willful intention to evade payment, as the excess tax adjustment was disclosed in filed returns. The demand invoking the extended period was deemed unsustainable due to time limitations. The Tribunal also referenced a prior decision in the respondent's favor on a similar issue, reinforcing the dismissal of the revenue's appeal. Case-Laws Service Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330128