https://www.taxtmi.com/caselaws?id=380763 In service tax matters, the extended limitation under section 73 of the Finance Act, 1994 cannot be invoked without material showing mala fide intention or deliberate suppression; a bona fide belief that the activity may not be taxable may defeat the extended period. On that basis, the demand was held barred to the extent it depended on the extended period, and re-quantification was directed within the normal period. For the same reason, penalty under section 78 was not justified because no intent to evade was established, and the penalty was set aside. en-us Wed, 22 May 2019 00:00:00 +0530 Tue, 28 May 2019 08:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380763 In service tax matters, the extended limitation under section 73 of the Finance Act, 1994 cannot be invoked without material showing mala fide intention or deliberate suppression; a bona fide belief that the activity may not be taxable may defeat the extended period. On that basis, the demand was held barred to the extent it depended on the extended period, and re-quantification was directed within the normal period. For the same reason, penalty under section 78 was not justified because no intent to evade was established, and the penalty was set aside. Case-Laws Service Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380763