https://www.taxtmi.com/caselaws?id=782911 The Tribunal held that invocation of the extended period under the proviso to Section 73(1) of the Finance Act, 1994 was unsustainable, as the Revenue failed to establish any deliberate suppression of facts or intent to evade service tax by the appellant, an airline ticketing intermediary. The appellant had a bona fide belief that tax was payable only on the retained portion of commission and was in fact discharging service tax thereon, evidenced by challans. In the absence of specific allegations or proof of mala fide conduct, the extended limitation could not be invoked. The demand was set aside and the appeal allowed. en-us Mon, 06 Oct 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782911 The Tribunal held that invocation of the extended period under the proviso to Section 73(1) of the Finance Act, 1994 was unsustainable, as the Revenue failed to establish any deliberate suppression of facts or intent to evade service tax by the appellant, an airline ticketing intermediary. The appellant had a bona fide belief that tax was payable only on the retained portion of commission and was in fact discharging service tax thereon, evidenced by challans. In the absence of specific allegations or proof of mala fide conduct, the extended limitation could not be invoked. The demand was set aside and the appeal allowed. Case-Laws Service Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782911