https://www.taxtmi.com/caselaws?id=389355 The tribunal held that the Revenue did not justify the invocation of the extended period of limitation as there were no allegations of suppression, fraud, etc. Consequently, the demand could not be sustained. The impugned order was set aside, and the appeal was allowed with consequential benefits as per law. The appeal was allowed primarily on the ground that the demand was barred by limitation, and the Revenue failed to prove any suppression, fraud, or intent to evade duty. The tribunal emphasized the necessity of clear allegations and evidence for invoking the extended period of limitation. en-us Thu, 05 Dec 2019 00:00:00 +0530 Fri, 06 Dec 2019 13:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389355 The tribunal held that the Revenue did not justify the invocation of the extended period of limitation as there were no allegations of suppression, fraud, etc. Consequently, the demand could not be sustained. The impugned order was set aside, and the appeal was allowed with consequential benefits as per law. The appeal was allowed primarily on the ground that the demand was barred by limitation, and the Revenue failed to prove any suppression, fraud, or intent to evade duty. The tribunal emphasized the necessity of clear allegations and evidence for invoking the extended period of limitation. Case-Laws Service Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389355