https://www.taxtmi.com/highlights?id=32333 Extended period of limitation - The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is, therefore, unjust and unreasonable to invoke the extended period of limitation. - AT en-us Sat, 03 Dec 2016 08:27:36 +0530 Sat, 03 Dec 2016 08:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32333 Extended period of limitation - The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is, therefore, unjust and unreasonable to invoke the extended period of limitation. - AT Highlights Service Tax Sat, 03 Dec 2016 08:27:36 +0530 https://www.taxtmi.com/highlights?id=32333