https://www.taxtmi.com/highlights?id=73371 Levy of penalties - Extended period of limitation - the department has not brought in any evidence on record to substantiate the allegation of fraud, collusion, suppression or misrepresentation of fact. Thus, extended period cannot be invoked in respect of these demands and hence no penalty imposable on this demand. - AT en-us Mon, 04 Dec 2023 08:43:23 +0530 Mon, 04 Dec 2023 08:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73371 Levy of penalties - Extended period of limitation - the department has not brought in any evidence on record to substantiate the allegation of fraud, collusion, suppression or misrepresentation of fact. Thus, extended period cannot be invoked in respect of these demands and hence no penalty imposable on this demand. - AT Highlights Service Tax Mon, 04 Dec 2023 08:43:23 +0530 https://www.taxtmi.com/highlights?id=73371