https://www.taxtmi.com/caselaws?id=437531 The extended period of limitation could not be invoked where the demand turned on interpretational issues, a substantial part of the demand was revenue neutral because service tax paid in cash on GTA services would have been available as Cenvat credit, and the audit-related tax amounts had already been deposited before the show cause notice was issued. On those facts, suppression or wilful misstatement was not established, so the notice could not be sustained on the basis of extended limitation. en-us Thu, 20 Apr 2023 00:00:00 +0530 Tue, 09 May 2023 08:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437531 The extended period of limitation could not be invoked where the demand turned on interpretational issues, a substantial part of the demand was revenue neutral because service tax paid in cash on GTA services would have been available as Cenvat credit, and the audit-related tax amounts had already been deposited before the show cause notice was issued. On those facts, suppression or wilful misstatement was not established, so the notice could not be sustained on the basis of extended limitation. Case-Laws Service Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437531