https://www.taxtmi.com/caselaws?id=354734 The case involved a dispute over the liability of service tax on the transport of goods by air for export during specific periods. The appellant argued that legislative amendments and exemption notifications made the service taxable, indicating malafide intention on the respondent's part. The contest centered on the interpretation of exemption notifications and legislative changes affecting tax liability. The decision to invoke the extended period of limitation for tax recovery was justified based on the respondent's non-disclosure of taxable income and non-payment of service tax, leading to the appeal of the Revenue being allowed. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354734 The case involved a dispute over the liability of service tax on the transport of goods by air for export during specific periods. The appellant argued that legislative amendments and exemption notifications made the service taxable, indicating malafide intention on the respondent's part. The contest centered on the interpretation of exemption notifications and legislative changes affecting tax liability. The decision to invoke the extended period of limitation for tax recovery was justified based on the respondent's non-disclosure of taxable income and non-payment of service tax, leading to the appeal of the Revenue being allowed. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354734