https://www.taxtmi.com/highlights?id=54206 Extended period of limitation - Original Authority has accepted the plea of the appellant that the details of the transactions were recorded by the appellant in their specified records. Further, he was held that the appellants were entitled to reduced penalty. This indicates that there were no elements for invoking extended period of limitation - SCN quashed. - AT en-us Fri, 31 Jul 2020 13:29:55 +0530 Fri, 31 Jul 2020 13:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54206 Extended period of limitation - Original Authority has accepted the plea of the appellant that the details of the transactions were recorded by the appellant in their specified records. Further, he was held that the appellants were entitled to reduced penalty. This indicates that there were no elements for invoking extended period of limitation - SCN quashed. - AT Highlights Service Tax Fri, 31 Jul 2020 13:29:55 +0530 https://www.taxtmi.com/highlights?id=54206