https://www.taxtmi.com/caselaws?id=434215 The Tribunal allowed the appeal, setting aside the confirmed service tax demand for the extended period and associated interest and penalty under Section 77 of the Finance Act, 1994. The appellant's argument that the show cause notice was time-barred under Section 73 was accepted, as no fraud, collusion, or suppression of facts was found. The Tribunal held that the extended period of limitation was unjustifiably invoked due to the absence of voluntary disclosure by the appellant, leading to a confined tax liability based on the actual received amount. en-us Tue, 07 Feb 2023 00:00:00 +0530 Sun, 19 Feb 2023 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434215 The Tribunal allowed the appeal, setting aside the confirmed service tax demand for the extended period and associated interest and penalty under Section 77 of the Finance Act, 1994. The appellant's argument that the show cause notice was time-barred under Section 73 was accepted, as no fraud, collusion, or suppression of facts was found. The Tribunal held that the extended period of limitation was unjustifiably invoked due to the absence of voluntary disclosure by the appellant, leading to a confined tax liability based on the actual received amount. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434215