https://www.taxtmi.com/caselaws?id=309912 Invocation of the extended period for service tax demand was found unsustainable where the allegation of willful suppression was not backed by material evidence and appeared inferential. The order also relied on the amended form of Section 73 even though the show cause notice had been issued before the amendment took effect, creating a further legal defect. On these grounds, interim stay of the impugned order was granted without any pre-deposit condition, and the application was disposed of. en-us Mon, 07 Aug 2006 00:00:00 +0530 Wed, 27 Sep 2023 12:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309912 Invocation of the extended period for service tax demand was found unsustainable where the allegation of willful suppression was not backed by material evidence and appeared inferential. The order also relied on the amended form of Section 73 even though the show cause notice had been issued before the amendment took effect, creating a further legal defect. On these grounds, interim stay of the impugned order was granted without any pre-deposit condition, and the application was disposed of. Case-Laws Service Tax Mon, 07 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309912