https://www.taxtmi.com/caselaws?id=463267 The HC held that the respondent market committee was not liable to pay service tax on premises leased to traders under statutory provisions and there was no finding of willful or bona fide suppression warranting invocation of the proviso to s.73(1) for a five-year extended period. Consequent penalties under ss.76, 77 & 78 were not sustained. In view of relevant SC observations and tribunal findings, the extension was inappropriate on the facts, the issues were decided for the assessee and against the department, and the appeal was dismissed. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 20 Aug 2025 20:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463267 The HC held that the respondent market committee was not liable to pay service tax on premises leased to traders under statutory provisions and there was no finding of willful or bona fide suppression warranting invocation of the proviso to s.73(1) for a five-year extended period. Consequent penalties under ss.76, 77 & 78 were not sustained. In view of relevant SC observations and tribunal findings, the extension was inappropriate on the facts, the issues were decided for the assessee and against the department, and the appeal was dismissed. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463267