https://www.taxtmi.com/caselaws?id=441277 HC dismissed the petition, upholding Order-in-Original No.2/23(ST) dated 31.01.2023 and the SCN dated 26.04.2021 that invoked the extended limitation under Section 73, Finance Act, 1994. The court held limitation is a mixed question of fact and law and found the petitioner had failed to file returns as required by Rule 7, Service Tax Rules, 1994, constituting suppression of facts; accordingly the proviso to Section 73 was rightly invoked and no interference was warranted. en-us Fri, 14 Jul 2023 00:00:00 +0530 Thu, 13 Nov 2025 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441277 HC dismissed the petition, upholding Order-in-Original No.2/23(ST) dated 31.01.2023 and the SCN dated 26.04.2021 that invoked the extended limitation under Section 73, Finance Act, 1994. The court held limitation is a mixed question of fact and law and found the petitioner had failed to file returns as required by Rule 7, Service Tax Rules, 1994, constituting suppression of facts; accordingly the proviso to Section 73 was rightly invoked and no interference was warranted. Case-Laws Service Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441277