https://www.taxtmi.com/caselaws?id=282915 The High Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision, rejecting the appellant's claim for service tax recovery beyond one year. The Tribunal found no evidence of fact suppression by the respondent and concluded that the proviso to Section 73(1) did not apply. The Court dismissed the appeal, stating no substantial question of law arose, and no costs were awarded. Penalty under Section 78 of the Act was deemed inapplicable as the conditions specified in the proviso to Section 73(1) were not met in this case. en-us Thu, 04 Dec 2014 00:00:00 +0530 Sat, 31 Aug 2019 07:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282915 The High Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision, rejecting the appellant's claim for service tax recovery beyond one year. The Tribunal found no evidence of fact suppression by the respondent and concluded that the proviso to Section 73(1) did not apply. The Court dismissed the appeal, stating no substantial question of law arose, and no costs were awarded. Penalty under Section 78 of the Act was deemed inapplicable as the conditions specified in the proviso to Section 73(1) were not met in this case. Case-Laws Service Tax Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282915