https://www.taxtmi.com/caselaws?id=199135 The Court upheld the Tribunal's decision that the show cause notice for service tax liability issued by the appellant was beyond the limitation period, resulting in the dismissal of the appeal. The Court determined that the extended limitation period of five years did not apply in this case as there was no fraud, collusion, wilful misstatement, or contravention of provisions. The Court also noted that the liability to pay service tax post the 2003 amendment did not apply to services received before the amendment, where payment had already been made to the Transport Operators. en-us Fri, 14 Nov 2008 00:00:00 +0530 Wed, 21 Feb 2018 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199135 The Court upheld the Tribunal's decision that the show cause notice for service tax liability issued by the appellant was beyond the limitation period, resulting in the dismissal of the appeal. The Court determined that the extended limitation period of five years did not apply in this case as there was no fraud, collusion, wilful misstatement, or contravention of provisions. The Court also noted that the liability to pay service tax post the 2003 amendment did not apply to services received before the amendment, where payment had already been made to the Transport Operators. Case-Laws Service Tax Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199135