https://www.taxtmi.com/caselaws?id=443839 The Tribunal concluded that the extended period of limitation under Section 73(1) of the Finance Act was inapplicable for January 2007 to September 2010, due to the absence of suppression of facts. The Tribunal was directed to re-compute service tax demands under Rule 2A, 2006 Rules. The appellant, despite being entitled to a refund of Rs. 28.72 crores for the period from October 2010 to March 2014, chose not to claim it. The Commissioner's order dated 31.03.2017 was set aside, and the appeal was allowed. en-us Fri, 29 Sep 2023 00:00:00 +0530 Wed, 27 Mar 2024 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443839 The Tribunal concluded that the extended period of limitation under Section 73(1) of the Finance Act was inapplicable for January 2007 to September 2010, due to the absence of suppression of facts. The Tribunal was directed to re-compute service tax demands under Rule 2A, 2006 Rules. The appellant, despite being entitled to a refund of Rs. 28.72 crores for the period from October 2010 to March 2014, chose not to claim it. The Commissioner's order dated 31.03.2017 was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443839