https://www.taxtmi.com/caselaws?id=434219 The High Court upheld the Tribunal's decision, confirming the demand within the limitation period but setting aside the demand for the extended period and penalties. The court emphasized the interpretative nature of the issue and the possibility of the assessee's bona fide belief, thus not warranting the invocation of the extended period of limitation or the imposition of penalties. The appeal was dismissed, with no substantial question of law arising from the case. en-us Wed, 15 Feb 2023 00:00:00 +0530 Mon, 31 Jul 2023 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434219 The High Court upheld the Tribunal's decision, confirming the demand within the limitation period but setting aside the demand for the extended period and penalties. The court emphasized the interpretative nature of the issue and the possibility of the assessee's bona fide belief, thus not warranting the invocation of the extended period of limitation or the imposition of penalties. The appeal was dismissed, with no substantial question of law arising from the case. Case-Laws Service Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434219