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    <title>Extended Limitation Period Automatically Invoked for Non-Payment of Service Tax, Overriding Section 73 of the Finance Act.</title>
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    <description>Extended period of limitation - in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the provisions of Section 73 of the Finance Act as infructuous.</description>
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      <description>Extended period of limitation - in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the provisions of Section 73 of the Finance Act as infructuous.</description>
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