https://www.taxtmi.com/caselaws?id=370229 Extended limitation cannot be invoked to sustain a service tax demand unless the Revenue proves suppression, mis-statement, or mala fide intent by positive evidence. Where the assessee disclosed the relevant transactions in its balance sheet and the underlying taxability issue was legally debatable, the extended period was unavailable. The demand was therefore held time-barred, and the related interest and penalty were also set aside. en-us Thu, 20 Sep 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370229 Extended limitation cannot be invoked to sustain a service tax demand unless the Revenue proves suppression, mis-statement, or mala fide intent by positive evidence. Where the assessee disclosed the relevant transactions in its balance sheet and the underlying taxability issue was legally debatable, the extended period was unavailable. The demand was therefore held time-barred, and the related interest and penalty were also set aside. Case-Laws Service Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370229