https://www.taxtmi.com/caselaws?id=366304 The Tribunal set aside the demand under 'Recovery Agent Services' for a specific period, invoking the extended limitation period. The matter was remanded for calculating the recoverable amount, considering payments made by the appellant. The Tribunal noted the absence of willful intent to evade tax, leading to the non-invocation of the extended period of limitation and no penalty imposed. The judgment emphasized fair consideration of payments, intent, and the applicable limitation period, ultimately disposing of the appeal in favor of the appellant. en-us Thu, 26 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366304 The Tribunal set aside the demand under 'Recovery Agent Services' for a specific period, invoking the extended limitation period. The matter was remanded for calculating the recoverable amount, considering payments made by the appellant. The Tribunal noted the absence of willful intent to evade tax, leading to the non-invocation of the extended period of limitation and no penalty imposed. The judgment emphasized fair consideration of payments, intent, and the applicable limitation period, ultimately disposing of the appeal in favor of the appellant. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366304