https://www.taxtmi.com/caselaws?id=394475 The Tribunal set aside the decision to invoke the extended period of limitation under Section 73 of the Finance Act, 1994, as there was no evidence of wilful suppression or intent to evade tax. The demand for service tax within the normal one-year limitation period was upheld, and the Commissioner was directed to reassess the service tax liability. The Tribunal instructed a fresh determination on the imposition of interest or penalty for this period, allowing the Appellant to present their case within three months. en-us Thu, 14 Nov 2019 00:00:00 +0530 Tue, 14 Apr 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394475 The Tribunal set aside the decision to invoke the extended period of limitation under Section 73 of the Finance Act, 1994, as there was no evidence of wilful suppression or intent to evade tax. The demand for service tax within the normal one-year limitation period was upheld, and the Commissioner was directed to reassess the service tax liability. The Tribunal instructed a fresh determination on the imposition of interest or penalty for this period, allowing the Appellant to present their case within three months. Case-Laws Service Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394475