https://www.taxtmi.com/highlights?id=67345 Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss about the liability. In such circumstances the extended period could not have been invoked. The order under challenge though has dealt with the amount which was service tax liability of the appellant but the demand was not raised during the statutory period prescribed for raising the same. As held above, there was no reason to invoke the extended period of limitation - AT en-us Tue, 27 Dec 2022 07:01:00 +0530 Tue, 27 Dec 2022 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67345 Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss about the liability. In such circumstances the extended period could not have been invoked. The order under challenge though has dealt with the amount which was service tax liability of the appellant but the demand was not raised during the statutory period prescribed for raising the same. As held above, there was no reason to invoke the extended period of limitation - AT Highlights Service Tax Tue, 27 Dec 2022 07:01:00 +0530 https://www.taxtmi.com/highlights?id=67345