https://www.taxtmi.com/caselaws?id=368440 The High Court dismissed the appeal challenging the Tribunal's decision on invoking the extended period of limitation under Section 73(1) of the Finance Act, 1994. The Court upheld the Tribunal's ruling that confusion between "business auxiliary services" and "business support services" justified the assessee's position and that mere omission to fulfill tax liability did not indicate fraud. The Court found no legal issue warranting intervention and affirmed the Tribunal's decision, leading to the dismissal of the appeal. en-us Fri, 24 Aug 2018 00:00:00 +0530 Mon, 26 Aug 2019 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368440 The High Court dismissed the appeal challenging the Tribunal's decision on invoking the extended period of limitation under Section 73(1) of the Finance Act, 1994. The Court upheld the Tribunal's ruling that confusion between "business auxiliary services" and "business support services" justified the assessee's position and that mere omission to fulfill tax liability did not indicate fraud. The Court found no legal issue warranting intervention and affirmed the Tribunal's decision, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368440