https://www.taxtmi.com/caselaws?id=383070 Extended limitation under the proviso to Section 73(1) of the Finance Act, 1994 was held unavailable where the assessee had obtained registration, began compliance on advice from the service recipient, did not charge or collect tax for the earlier period, and had received no prior departmental intimation of liability. On those facts, suppression, misstatement, or deliberate contravention was not established. Because the ingredients for extended limitation were absent, penalty under Section 78 also could not stand, and consequential relief followed. en-us Tue, 05 Mar 2019 00:00:00 +0530 Wed, 17 Jul 2019 08:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383070 Extended limitation under the proviso to Section 73(1) of the Finance Act, 1994 was held unavailable where the assessee had obtained registration, began compliance on advice from the service recipient, did not charge or collect tax for the earlier period, and had received no prior departmental intimation of liability. On those facts, suppression, misstatement, or deliberate contravention was not established. Because the ingredients for extended limitation were absent, penalty under Section 78 also could not stand, and consequential relief followed. Case-Laws Service Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383070