https://www.taxtmi.com/caselaws?id=411541 The excess recovery of service tax can only be demanded under Section 73-A of the Act, not Section 73. The computation of service tax demand should be based on figures from the balance sheets. The extended period of limitation cannot be invoked, and no penalty is imposable due to the absence of malafides. The appeal was disposed of accordingly. en-us Thu, 26 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 20:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411541 The excess recovery of service tax can only be demanded under Section 73-A of the Act, not Section 73. The computation of service tax demand should be based on figures from the balance sheets. The extended period of limitation cannot be invoked, and no penalty is imposable due to the absence of malafides. The appeal was disposed of accordingly. Case-Laws Service Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411541