https://www.taxtmi.com/caselaws?id=776312 The CESTAT held that the appellant's belief in exemption from service tax was bona fide, supported by the agreement and conduct of the Indian Railways and their Chartered Accountant. There was no suppression of facts or intent to evade tax, rendering the extended limitation period under Section 73(1) FA inapplicable. The invocation of Section 73A was not made by the department and thus could not validate the order. Additionally, the tribunal noted the absence of provisions allowing recovery of service tax from one government agency by the revenue. Consequently, the impugned order demanding service tax was set aside and the appeal allowed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 11:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776312 The CESTAT held that the appellant's belief in exemption from service tax was bona fide, supported by the agreement and conduct of the Indian Railways and their Chartered Accountant. There was no suppression of facts or intent to evade tax, rendering the extended limitation period under Section 73(1) FA inapplicable. The invocation of Section 73A was not made by the department and thus could not validate the order. Additionally, the tribunal noted the absence of provisions allowing recovery of service tax from one government agency by the revenue. Consequently, the impugned order demanding service tax was set aside and the appeal allowed. Case-Laws Service Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776312