https://www.taxtmi.com/caselaws?id=762295 The Tribunal concluded that the invocation of the extended period of limitation was unjustified, as the department failed to establish any suppression of material facts by the appellant. The Tribunal emphasized the necessity of proving a positive act of wilful mis-declaration or suppression to apply the extended period. Consequently, the entire service tax demand was deemed barred by limitation. The Tribunal set aside the impugned order and allowed the appeal solely on the grounds of limitation, pronouncing judgment in favor of the appellant without addressing the merits of the case. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762295 The Tribunal concluded that the invocation of the extended period of limitation was unjustified, as the department failed to establish any suppression of material facts by the appellant. The Tribunal emphasized the necessity of proving a positive act of wilful mis-declaration or suppression to apply the extended period. Consequently, the entire service tax demand was deemed barred by limitation. The Tribunal set aside the impugned order and allowed the appeal solely on the grounds of limitation, pronouncing judgment in favor of the appellant without addressing the merits of the case. Case-Laws Service Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762295