https://www.taxtmi.com/caselaws?id=367644 Bona fide disclosure of taxable value in ST-3 returns defeated any allegation of suppression, so the extended period of limitation could not be invoked for the service tax demand. The demand was therefore confined to the normal period and remanded for re-quantification. On the penalty issue, the same absence of mala fide conduct meant the foundation for penal action did not survive, so the penalties were set aside. en-us Mon, 06 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367644 Bona fide disclosure of taxable value in ST-3 returns defeated any allegation of suppression, so the extended period of limitation could not be invoked for the service tax demand. The demand was therefore confined to the normal period and remanded for re-quantification. On the penalty issue, the same absence of mala fide conduct meant the foundation for penal action did not survive, so the penalties were set aside. Case-Laws Service Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367644