https://www.taxtmi.com/caselaws?id=751609 The Bombay HC dismissed the department's appeal regarding invocation of extended limitation period for service tax evasion. The court held that the respondent had no intention to evade service tax payment, as evasion requires defeating tax provisions through trickery or willful avoidance. Since the respondent paid the entire service tax and interest before the show cause notice was issued, the extended limitation period under Section 73 of the Finance Act, 1994 was wrongly invoked. The Tribunal correctly found no justification for the department's action, confirming absence of evasion intent. en-us Fri, 08 Mar 2024 00:00:00 +0530 Fri, 19 Apr 2024 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751609 The Bombay HC dismissed the department's appeal regarding invocation of extended limitation period for service tax evasion. The court held that the respondent had no intention to evade service tax payment, as evasion requires defeating tax provisions through trickery or willful avoidance. Since the respondent paid the entire service tax and interest before the show cause notice was issued, the extended limitation period under Section 73 of the Finance Act, 1994 was wrongly invoked. The Tribunal correctly found no justification for the department's action, confirming absence of evasion intent. Case-Laws Service Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751609