https://www.taxtmi.com/caselaws?id=764251 The court upheld the applicability of the extended period of limitation under Section 73(1) of the Finance Act, 1994, confirming the petitioner's liability to pay service tax for the period from 01.04.2015 to 30.06.2017. The court also affirmed the recovery of interest under Section 75 and imposed penalties under Sections 77(1)(a), 77(2), and 78(1) for non-registration, non-filing of returns, and deliberate suppression of facts. The case was remitted for fresh adjudication due to procedural issues during the Covid-19 pandemic. en-us Fri, 13 Dec 2024 00:00:00 +0530 Tue, 07 Jan 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764251 The court upheld the applicability of the extended period of limitation under Section 73(1) of the Finance Act, 1994, confirming the petitioner's liability to pay service tax for the period from 01.04.2015 to 30.06.2017. The court also affirmed the recovery of interest under Section 75 and imposed penalties under Sections 77(1)(a), 77(2), and 78(1) for non-registration, non-filing of returns, and deliberate suppression of facts. The case was remitted for fresh adjudication due to procedural issues during the Covid-19 pandemic. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764251