https://www.taxtmi.com/highlights?id=73357 Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period 2016-17. The Department has not adduced any positive evidence to show malafide intention or mens rea for evasion of Service Tax on the part of the Appellant. Thus, the extended period cannot be invoked in this case to demand service tax on the Appellant. - AT en-us Sat, 02 Dec 2023 15:40:14 +0530 Sat, 02 Dec 2023 20:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73357 Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period 2016-17. The Department has not adduced any positive evidence to show malafide intention or mens rea for evasion of Service Tax on the part of the Appellant. Thus, the extended period cannot be invoked in this case to demand service tax on the Appellant. - AT Highlights Service Tax Sat, 02 Dec 2023 15:40:14 +0530 https://www.taxtmi.com/highlights?id=73357