https://www.taxtmi.com/caselaws?id=446753 The Tribunal determined that for cheques received before 30.06.2010 but honored on or after 01.07.2010, the date of honoring is considered the date of receipt of payment, disqualifying the appellant from the exemption. Regarding the extended limitation period under Section 73 of the Finance Act, 1994, the Tribunal found it inapplicable due to the absence of suppression or fraud, as the issue involved interpreting a notification. Consequently, the demand, penalty, and interest were not upheld, and the appeal was allowed. en-us Thu, 07 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 08:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446753 The Tribunal determined that for cheques received before 30.06.2010 but honored on or after 01.07.2010, the date of honoring is considered the date of receipt of payment, disqualifying the appellant from the exemption. Regarding the extended limitation period under Section 73 of the Finance Act, 1994, the Tribunal found it inapplicable due to the absence of suppression or fraud, as the issue involved interpreting a notification. Consequently, the demand, penalty, and interest were not upheld, and the appeal was allowed. Case-Laws Service Tax Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446753