https://www.taxtmi.com/caselaws?id=374686 Where an assessee is registered and files ST-3 returns showing tax payment on the contractual value of services, the absence of separate evidence of goods value does not by itself establish suppression or mala fide intent. On that basis, the longer period of limitation is unavailable to the Revenue and the demand is confined to the normal limitation period. Once bona fide conduct is accepted, penalty provisions do not survive on the same facts, so the penalties are not sustainable and are deleted. The matter is then limited to re-quantification within the normal period. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 07 Feb 2019 13:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374686 Where an assessee is registered and files ST-3 returns showing tax payment on the contractual value of services, the absence of separate evidence of goods value does not by itself establish suppression or mala fide intent. On that basis, the longer period of limitation is unavailable to the Revenue and the demand is confined to the normal limitation period. Once bona fide conduct is accepted, penalty provisions do not survive on the same facts, so the penalties are not sustainable and are deleted. The matter is then limited to re-quantification within the normal period. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374686