https://www.taxtmi.com/highlights?id=76756 Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had already settled the tax liabilities before the notice was issued. The absence of fraudulent or willful misconduct to evade tax payment played a crucial role in this determination. The Tribunal's decision to apply sub-section (3) of Section 73 was deemed correct, emphasizing that when taxes are paid voluntarily before any notice, the authorities should not issue a notice for the same period. en-us Sat, 20 Apr 2024 08:44:33 +0530 Sat, 20 Apr 2024 08:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76756 Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had already settled the tax liabilities before the notice was issued. The absence of fraudulent or willful misconduct to evade tax payment played a crucial role in this determination. The Tribunal's decision to apply sub-section (3) of Section 73 was deemed correct, emphasizing that when taxes are paid voluntarily before any notice, the authorities should not issue a notice for the same period. Highlights Service Tax Sat, 20 Apr 2024 08:44:33 +0530 https://www.taxtmi.com/highlights?id=76756