Extension of Limitation cannot be invoked when there is no intention to evade payment of Service Tax

Extension of Limitation cannot be invoked when there is no intention to evade payment of Service Tax https://www.taxtmi.com/article/detailed?id=11943 The tribunal found that a charitable trust receiving grants and parent organization funding to provide fee free training genuinely believed it was not chargeable to service tax; the statutory definition of commercial training centres was clarified later by explanation, and absent willful suppression or fraud, the extended period of limitation could not be invoked to demand service tax. en-us Thu, 12 Oct 2023 10:14:31 +0530 Thu, 12 Oct 2023 10:14:31 +0530 TaxTMI RSS Generator Extension of Limitation cannot be invoked when there is no intention to evade payment of Service Tax https://www.taxtmi.com/article/detailed?id=11943 The tribunal found that a charitable trust receiving grants and parent organization funding to provide fee free training genuinely believed it was not chargeable to service tax; the statutory definition of commercial training centres was clarified later by explanation, and absent willful suppression or fraud, the extended period of limitation could not be invoked to demand service tax. Articles Service Tax Thu, 12 Oct 2023 10:14:31 +0530 https://www.taxtmi.com/article/detailed?id=11943