https://www.taxtmi.com/caselaws?id=338974 The Allahabad High Court upheld the tribunal's decision, rejecting the department's plea for an extended limitation period under the proviso to section 73 (1) of the Finance Act, 1994. The court ruled in favor of the assessee, determining that once the department had details of taxable services, there was no basis for invoking the extended limitation period. Consequently, the appeal was dismissed, and the court decided against the department. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 30 Aug 2017 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338974 The Allahabad High Court upheld the tribunal's decision, rejecting the department's plea for an extended limitation period under the proviso to section 73 (1) of the Finance Act, 1994. The court ruled in favor of the assessee, determining that once the department had details of taxable services, there was no basis for invoking the extended limitation period. Consequently, the appeal was dismissed, and the court decided against the department. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338974