https://www.taxtmi.com/caselaws?id=335390 The extended period of limitation could not be invoked where the assessee held a bona fide belief, supported by earlier Tribunal views and administrative clarification, that the value of material used in photographic services was not includible in taxable value. Although the merits were covered against the assessee by Larger Bench authority, the surviving issue was limitation, and the demand raised beyond the normal period was time barred. Because the demand failed on limitation, the connected penalty also could not survive. en-us Thu, 06 Oct 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335390 The extended period of limitation could not be invoked where the assessee held a bona fide belief, supported by earlier Tribunal views and administrative clarification, that the value of material used in photographic services was not includible in taxable value. Although the merits were covered against the assessee by Larger Bench authority, the surviving issue was limitation, and the demand raised beyond the normal period was time barred. Because the demand failed on limitation, the connected penalty also could not survive. Case-Laws Service Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335390