https://www.taxtmi.com/caselaws?id=343221 The Tribunal ruled in favor of the Municipal Corporation, holding that the extended period for tax demand and penalties could not be invoked against a statutory body like the Corporation. It was deemed that there was no mala fide intention for government bodies to evade tax, and the non-payment was considered an omission rather than deliberate evasion. Consequently, the extended period was not upheld, and the demand beyond the limitation period was set aside. Penalties imposed were also revoked due to the Corporation's status as a statutory body. The appeal was allowed, and the order was pronounced on 07/04/17, disposing of the case. en-us Fri, 07 Apr 2017 00:00:00 +0530 Sat, 20 May 2017 09:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343221 The Tribunal ruled in favor of the Municipal Corporation, holding that the extended period for tax demand and penalties could not be invoked against a statutory body like the Corporation. It was deemed that there was no mala fide intention for government bodies to evade tax, and the non-payment was considered an omission rather than deliberate evasion. Consequently, the extended period was not upheld, and the demand beyond the limitation period was set aside. Penalties imposed were also revoked due to the Corporation's status as a statutory body. The appeal was allowed, and the order was pronounced on 07/04/17, disposing of the case. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343221