https://www.taxtmi.com/caselaws?id=197349 The court dismissed the appeal under Section 35G of the Central Excise Act, 1944, regarding the recovery of service tax for transport activity. The court held that the extended period of limitation was not applicable as the assessee's interpretation of the cargo handling contract with M/s. Manganese Ore India Limited was considered bona fide, indicating no intention to evade tax. The court emphasized the importance of establishing intent to evade tax for invoking the extended period of limitation, which was not proven in this case. en-us Mon, 20 Mar 2017 00:00:00 +0530 Wed, 03 Jan 2018 19:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197349 The court dismissed the appeal under Section 35G of the Central Excise Act, 1944, regarding the recovery of service tax for transport activity. The court held that the extended period of limitation was not applicable as the assessee's interpretation of the cargo handling contract with M/s. Manganese Ore India Limited was considered bona fide, indicating no intention to evade tax. The court emphasized the importance of establishing intent to evade tax for invoking the extended period of limitation, which was not proven in this case. Case-Laws Service Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197349