https://www.taxtmi.com/highlights?id=71037 Extended period of limitation - Once the assessee has declared as per their belief that the service falls under negative list and the same has been declared in their ST-3 return, it cannot be said that there is a suppression of the fact on the part of the appellant. - AT en-us Sat, 22 Jul 2023 21:54:51 +0530 Sat, 22 Jul 2023 21:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71037 Extended period of limitation - Once the assessee has declared as per their belief that the service falls under negative list and the same has been declared in their ST-3 return, it cannot be said that there is a suppression of the fact on the part of the appellant. - AT Highlights Service Tax Sat, 22 Jul 2023 21:54:51 +0530 https://www.taxtmi.com/highlights?id=71037