https://www.taxtmi.com/caselaws?id=336419 Extended limitation for service tax on foreign commission received on reverse charge basis was not available because the reverse-charge position had been introduced and clarified in stages, the earlier Board circular continued to operate until 10.05.2007, and the commission payments were disclosed in the balance sheet. On those facts, the assessee's belief that no tax was payable was treated as bona fide, so the demand was confined to the normal limitation period and the portion beyond it was set aside. Penalty was also unsustainable because there was no suppression, misstatement, concealment, or mala fide intent; the penalty was deleted in toto. en-us Thu, 10 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336419 Extended limitation for service tax on foreign commission received on reverse charge basis was not available because the reverse-charge position had been introduced and clarified in stages, the earlier Board circular continued to operate until 10.05.2007, and the commission payments were disclosed in the balance sheet. On those facts, the assessee's belief that no tax was payable was treated as bona fide, so the demand was confined to the normal limitation period and the portion beyond it was set aside. Penalty was also unsustainable because there was no suppression, misstatement, concealment, or mala fide intent; the penalty was deleted in toto. Case-Laws Service Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336419