https://www.taxtmi.com/caselaws?id=763444 Service tax demand for the period 01.07.2004 to 31.03.2006 was found time-barred because the show cause notice was issued later by invoking the extended limitation period without establishing the requisite elements for that exception. The record did not show intentional suppression or wilful evasion by the distributor/commission agent, and the Tribunal followed its consistent view in similar Amway distributor matters that the extended period was not applicable. The demand was therefore set aside on limitation alone. en-us Mon, 16 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763444 Service tax demand for the period 01.07.2004 to 31.03.2006 was found time-barred because the show cause notice was issued later by invoking the extended limitation period without establishing the requisite elements for that exception. The record did not show intentional suppression or wilful evasion by the distributor/commission agent, and the Tribunal followed its consistent view in similar Amway distributor matters that the extended period was not applicable. The demand was therefore set aside on limitation alone. Case-Laws Service Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763444