https://www.taxtmi.com/caselaws?id=432309 The Tribunal dismissed the Revenue's appeal challenging the dropping of proceedings against M/s National Institute of Bank Management for taxable services provided between 2008 to 2012. The Tribunal ruled that the demand for the period was not sustainable under the extended period as there was no evidence of suppression of facts or willful misstatement. Citing Supreme Court precedents, the Tribunal held that if authorities were already aware of the facts, the extended period of limitation cannot be invoked. The decision was based on legal principles established by previous Supreme Court judgments. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 02 Jan 2023 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432309 The Tribunal dismissed the Revenue's appeal challenging the dropping of proceedings against M/s National Institute of Bank Management for taxable services provided between 2008 to 2012. The Tribunal ruled that the demand for the period was not sustainable under the extended period as there was no evidence of suppression of facts or willful misstatement. Citing Supreme Court precedents, the Tribunal held that if authorities were already aware of the facts, the extended period of limitation cannot be invoked. The decision was based on legal principles established by previous Supreme Court judgments. Case-Laws Service Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432309