https://www.taxtmi.com/caselaws?id=774568 CESTAT Chandigarh allowed the appeal, ruling that the extended period of limitation for service tax recovery was improperly invoked. The tribunal found that confusion regarding Management, Maintenance or Repair Service taxation existed from 2003 until CBEC's clarification in February 2012. The appellant had sought clarification in 2006 but received no response from the department for six years. The tribunal held that the department failed to prove fraud, suppression, or willful evasion necessary for invoking the extended period. Given the genuine confusion and appellant's bona fide conduct, the extended limitation period was deemed untenable. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774568 CESTAT Chandigarh allowed the appeal, ruling that the extended period of limitation for service tax recovery was improperly invoked. The tribunal found that confusion regarding Management, Maintenance or Repair Service taxation existed from 2003 until CBEC's clarification in February 2012. The appellant had sought clarification in 2006 but received no response from the department for six years. The tribunal held that the department failed to prove fraud, suppression, or willful evasion necessary for invoking the extended period. Given the genuine confusion and appellant's bona fide conduct, the extended limitation period was deemed untenable. Case-Laws Service Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774568