https://www.taxtmi.com/caselaws?id=758832 Disclosure of the exempted SEZ service value in ST-3 returns negated any allegation of suppression, and the assessee's bona fide belief that subcontracted SEZ services were exempt under Notification No. 9/2009-ST, as amended, further showed no mala fide intent. On that basis, the extended period of limitation could not be invoked, so the service tax demand, with interest and penalty, was unsustainable and the impugned order was set aside in favour of the assessee. en-us Fri, 13 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758832 Disclosure of the exempted SEZ service value in ST-3 returns negated any allegation of suppression, and the assessee's bona fide belief that subcontracted SEZ services were exempt under Notification No. 9/2009-ST, as amended, further showed no mala fide intent. On that basis, the extended period of limitation could not be invoked, so the service tax demand, with interest and penalty, was unsustainable and the impugned order was set aside in favour of the assessee. Case-Laws Service Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758832