https://www.taxtmi.com/caselaws?id=336628 Where service tax taxability was debatable and the assessee acted under a bona fide dispute, the extended limitation period under the proviso to Section 73(1) of the Finance Act, 1994 was unavailable and the demand could be confined to the normal period. On that basis, the Tribunal held that the demand had to be recomputed within the normal limitation period, and penalty was also not sustainable because it followed the curtailed demand and no basis remained for penal action. The order was set aside and the matter remanded for recomputation accordingly. en-us Thu, 01 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336628 Where service tax taxability was debatable and the assessee acted under a bona fide dispute, the extended limitation period under the proviso to Section 73(1) of the Finance Act, 1994 was unavailable and the demand could be confined to the normal period. On that basis, the Tribunal held that the demand had to be recomputed within the normal limitation period, and penalty was also not sustainable because it followed the curtailed demand and no basis remained for penal action. The order was set aside and the matter remanded for recomputation accordingly. Case-Laws Service Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336628