https://www.taxtmi.com/highlights?id=80023 Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax payment. Mere non-disclosure in returns cannot presume intent to evade. Department must prove positive act indicating suppression. If dispute involves interpretation of legal provisions, extended limitation cannot be invoked. Assessee's bona fide belief, even if incorrect, does not render it mala fide. No suppression of facts from department. Extended limitation wrongly invoked. Impugned order set aside. Appeal allowed. en-us Fri, 02 Aug 2024 08:11:37 +0530 Fri, 02 Aug 2024 08:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80023 Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax payment. Mere non-disclosure in returns cannot presume intent to evade. Department must prove positive act indicating suppression. If dispute involves interpretation of legal provisions, extended limitation cannot be invoked. Assessee's bona fide belief, even if incorrect, does not render it mala fide. No suppression of facts from department. Extended limitation wrongly invoked. Impugned order set aside. Appeal allowed. Highlights Service Tax Fri, 02 Aug 2024 08:11:37 +0530 https://www.taxtmi.com/highlights?id=80023