https://www.taxtmi.com/caselaws?id=330630 Extended limitation under Section 73 of the Finance Act, 1994 applies only where the Revenue proves fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade tax. Where show-cause notices are issued beyond the normal period and the record contains no material establishing those statutory ingredients, the demand cannot be sustained as time-barred. The discussion also notes that the question whether reimbursable expenses formed part of the taxable value was left undecided. en-us Fri, 08 Jul 2016 00:00:00 +0530 Mon, 01 Aug 2016 16:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330630 Extended limitation under Section 73 of the Finance Act, 1994 applies only where the Revenue proves fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade tax. Where show-cause notices are issued beyond the normal period and the record contains no material establishing those statutory ingredients, the demand cannot be sustained as time-barred. The discussion also notes that the question whether reimbursable expenses formed part of the taxable value was left undecided. Case-Laws Service Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330630