https://www.taxtmi.com/caselaws?id=387927 In a genuinely debatable valuation dispute, where the taxability of medicine cost in health services was capable of more than one interpretation, the extended period of limitation could not be invoked without wilful suppression or mala fide conduct. The tribunal found that the original authority had accepted one plausible view on valuation, so the basis for extended limitation failed. As the demand and penalty had been enhanced in appeal on that basis, the impugned order was set aside and the original adjudication restored in favour of the assessee. en-us Wed, 24 Apr 2019 00:00:00 +0530 Tue, 05 Nov 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387927 In a genuinely debatable valuation dispute, where the taxability of medicine cost in health services was capable of more than one interpretation, the extended period of limitation could not be invoked without wilful suppression or mala fide conduct. The tribunal found that the original authority had accepted one plausible view on valuation, so the basis for extended limitation failed. As the demand and penalty had been enhanced in appeal on that basis, the impugned order was set aside and the original adjudication restored in favour of the assessee. Case-Laws Service Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387927