https://www.taxtmi.com/caselaws?id=362334 The extended period of limitation under Section 73(1) of the Finance Act, 1994 could be invoked for GTA service tax only where the show cause notice and record disclosed suppression, wilful misstatement, fraud, collusion, or deliberate intent to evade tax. As the notice here did not contain such foundational allegations or supporting material, the extraordinary limitation period was unavailable. The demand was therefore time-barred and set aside, while the underlying liability on merits was left untouched. en-us Fri, 22 Jun 2018 00:00:00 +0530 Wed, 08 Aug 2018 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362334 The extended period of limitation under Section 73(1) of the Finance Act, 1994 could be invoked for GTA service tax only where the show cause notice and record disclosed suppression, wilful misstatement, fraud, collusion, or deliberate intent to evade tax. As the notice here did not contain such foundational allegations or supporting material, the extraordinary limitation period was unavailable. The demand was therefore time-barred and set aside, while the underlying liability on merits was left untouched. Case-Laws Service Tax Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362334