https://www.taxtmi.com/highlights?id=69448 Extended period of limitation - GTA - The appellants had mostly undertaken carrying food and other items as part of PDS. So it cannot be said that appellant has wilfully suppressed any facts and so demand in respect of GTA invoking extended period cannot be sustained. As such, penalties imposed under Sections 77 & 78 of the Finance Act, 1994 are not warranted. - AT en-us Thu, 27 Apr 2023 08:59:00 +0530 Thu, 27 Apr 2023 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69448 Extended period of limitation - GTA - The appellants had mostly undertaken carrying food and other items as part of PDS. So it cannot be said that appellant has wilfully suppressed any facts and so demand in respect of GTA invoking extended period cannot be sustained. As such, penalties imposed under Sections 77 & 78 of the Finance Act, 1994 are not warranted. - AT Highlights Service Tax Thu, 27 Apr 2023 08:59:00 +0530 https://www.taxtmi.com/highlights?id=69448