https://www.taxtmi.com/caselaws?id=752145 The extended period of limitation could not be invoked where the Revenue had first issued a notice on the same activity under cargo handling service, dropped those proceedings, and later sought to classify the identical activity under business auxiliary service. The Revenue's shifting classification for the same conduct negatived any allegation of suppression and removed the foundation for invoking the extended limitation period, so the demand was time-barred and the proceedings were set aside in favour of the assessee. en-us Wed, 01 May 2024 00:00:00 +0530 Sat, 04 May 2024 07:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752145 The extended period of limitation could not be invoked where the Revenue had first issued a notice on the same activity under cargo handling service, dropped those proceedings, and later sought to classify the identical activity under business auxiliary service. The Revenue's shifting classification for the same conduct negatived any allegation of suppression and removed the foundation for invoking the extended limitation period, so the demand was time-barred and the proceedings were set aside in favour of the assessee. Case-Laws Service Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752145