https://www.taxtmi.com/caselaws?id=308620 The Tribunal dismissed the appeal, emphasizing that the extended period under section 11A of the Central Excise Act, 1944 was unjustified due to the lack of evidence of suppression or intent to evade service tax during audits. Insufficient evidence of short payment and intent to evade tax led to the rejection of the Revenue's claim. The Division Bench judgment cited was deemed inapplicable, and no substantial question of law warranted further consideration. Consequently, the appeal was dismissed without costs, affirming the finality of the court's decision. en-us Tue, 16 Jan 2018 00:00:00 +0530 Mon, 10 Jul 2023 07:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308620 The Tribunal dismissed the appeal, emphasizing that the extended period under section 11A of the Central Excise Act, 1944 was unjustified due to the lack of evidence of suppression or intent to evade service tax during audits. Insufficient evidence of short payment and intent to evade tax led to the rejection of the Revenue's claim. The Division Bench judgment cited was deemed inapplicable, and no substantial question of law warranted further consideration. Consequently, the appeal was dismissed without costs, affirming the finality of the court's decision. Case-Laws Central Excise Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308620