https://www.taxtmi.com/caselaws?id=757819 Extended limitation could not be invoked where the assessee's treatment of transportation services under GTA was based on a bona fide belief that no consignment note meant the service was not GTA, and the department already had the relevant records from audit, so suppression of facts was not proved. The demand was therefore held time-barred and set aside. As the demand itself failed on limitation and no suppression was established, the penalty had no independent basis and was also quashed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 14:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757819 Extended limitation could not be invoked where the assessee's treatment of transportation services under GTA was based on a bona fide belief that no consignment note meant the service was not GTA, and the department already had the relevant records from audit, so suppression of facts was not proved. The demand was therefore held time-barred and set aside. As the demand itself failed on limitation and no suppression was established, the penalty had no independent basis and was also quashed. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757819