https://www.taxtmi.com/highlights?id=42599 Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor contravention of any provisions or rules to evade payment of service tax - The ingredients of Section 73 of the Act are conspicuously absent in the SCN. en-us Tue, 13 Nov 2018 08:21:32 +0530 Tue, 13 Nov 2018 08:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42599 Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor contravention of any provisions or rules to evade payment of service tax - The ingredients of Section 73 of the Act are conspicuously absent in the SCN. Highlights Service Tax Tue, 13 Nov 2018 08:21:32 +0530 https://www.taxtmi.com/highlights?id=42599