https://www.taxtmi.com/caselaws?id=360860 The High Court ruled in favor of the petitioners, Gujarat Pulses Manufacturing Association and its members, in a case challenging a circular issued by the CBEC in 2010 regarding service tax on transportation of Tur Dal. The court found no evidence of willful evasion or fraudulent intent in not paying service tax on Tur Dal before the exemption amendment. It held that the extended period of limitation for recovery of unpaid service tax could only be invoked in specific circumstances, which were not present in this case. The court quashed the show cause notices seeking recovery beyond 18 months from their issuance, except for those falling within the limitation period. en-us Thu, 15 Mar 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360860 The High Court ruled in favor of the petitioners, Gujarat Pulses Manufacturing Association and its members, in a case challenging a circular issued by the CBEC in 2010 regarding service tax on transportation of Tur Dal. The court found no evidence of willful evasion or fraudulent intent in not paying service tax on Tur Dal before the exemption amendment. It held that the extended period of limitation for recovery of unpaid service tax could only be invoked in specific circumstances, which were not present in this case. The court quashed the show cause notices seeking recovery beyond 18 months from their issuance, except for those falling within the limitation period. Case-Laws Service Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360860